federal travel regulations 50 mile rule

An official website of the United States Government

• Kreyòl ayisyen
• Search Toggle search Search Include Historical Content - Any - No Include Historical Content - Any - No Search
• Menu Toggle menu
• INFORMATION FOR…
• Individuals
• Business & Self Employed
• Charities and Nonprofits
• International Taxpayers
• Federal State and Local Governments
• Indian Tribal Governments
• Tax Exempt Bonds
• FILING FOR INDIVIDUALS
• How to File
• When to File
• Where to File
• Update Your Information
• Get Your Tax Record
• Apply for an Employer ID Number (EIN)
• Check Your Amended Return Status
• Get an Identity Protection PIN (IP PIN)
• File Your Taxes for Free
• Bank Account (Direct Pay)
• Payment Plan (Installment Agreement)
• Electronic Federal Tax Payment System (EFTPS)
• Your Online Account
• Tax Withholding Estimator
• Estimated Taxes
• Where's My Refund
• What to Expect
• Direct Deposit
• Reduced Refunds
• Amend Return

Credits & Deductions

• INFORMATION FOR...
• Businesses & Self-Employed
• Earned Income Credit (EITC)
• Child Tax Credit
• Clean Energy and Vehicle Credits
• Standard Deduction
• Retirement Plans

Forms & Instructions

• POPULAR FORMS & INSTRUCTIONS
• Form 1040 Instructions
• Form 4506-T
• POPULAR FOR TAX PROS
• Form 1040-X
• Circular 230
• 1.32.1.1.1  Background
• 1.32.1.1.2  Authorities
• 1.32.1.1.3.1  Approving Officials
• 1.32.1.1.3.2  Employees
• 1.32.1.1.3.3  CFO and Deputy CFO
• 1.32.1.1.3.4  Senior Associate CFO Financial Management
• 1.32.1.1.3.5  Travel Management Office
• 1.32.1.1.3.6  Travel Policy and Review
• 1.32.1.1.3.7  Travel Services
• 1.32.1.1.3.8  Travel Operations
• 1.32.1.1.4.1  Program Reports
• 1.32.1.1.4.2  Program Effectiveness
• 1.32.1.1.5  Program Controls
• 1.32.1.1.6  Terms/Definitions
• 1.32.1.1.7  Acronyms
• 1.32.1.1.8  Related Resources
• 1.32.1.2  General Rules
• 1.32.1.3  Travel Guidance for Year End
• 1.32.1.4  Travel During Periods Covered by Continuing Resolution Authority
• 1.32.1.5  Training Travel
• 1.32.1.6  Invitational Travel
• 1.32.1.7.1  Government-Owned Vehicle (GOV)
• 1.32.1.7.2  Public Transportation
• 1.32.1.7.3  Taxis, TNCs, Innovative Mobility Technology Companies, Shuttle Services or Other Courtesy Transportation
• 1.32.1.7.4  Rental Car
• 1.32.1.7.5.1  Mileage Reimbursement
• 1.32.1.7.5.2  50-mile Offset Rule
• 1.32.1.7.5.3  Six Day Rule
• 1.32.1.7.6  Parking Fees and Rented Parking Space
• 1.32.1.7.7  Limousine and Executive Car Service
• 1.32.1.8  Per Diem Expenses for Local Travel
• 1.32.1.9  Miscellaneous Expenses
• 1.32.1.10  Public Transportation Subsidy Program (PTSP)
• 1.32.1.11  Taxable Travel Reimbursement
• 1.32.1.12  Local Long-Term Taxable Travel
• 1.32.1.13  Filing Authorization for Long-Term Taxable Travel Form
• 1.32.1.14  Extended Temporary Duty Travel Tax Reimbursement Allowance
• 1.32.1.15.1  Arranging for Transportation
• 1.32.1.15.2  Fees
• 1.32.1.15.3  Paying Travel Expenses Using the Government Travel Card
• 1.32.1.15.4  Claiming Reimbursement
• 1.32.1.16  Death of Employee While in Travel Status
• 1.32.1.17  Travel Forms
• 1.32.1.18  Delegation Orders (DO)

Part 1. Organization, Finance, and Management

Chapter 32. servicewide travel policies and procedures, section 1. irs local travel guide, 1.32.1 irs local travel guide, manual transmittal.

March 22, 2023

(1) This transmits revised IRM 1.32.1, Servicewide Travel Policies and Procedures, IRS Local Travel Guide.

Material Changes

(1) 1.32.1.1(5), Program Scope and Objectives - Primary Stakeholders - added employees who perform or approve official local travel.

(2) 1.32.1.1.3.1 (1)(p), Approving Officials - added Ensuring that travelers submit a local travel voucher every 30 days or if an infrequent traveler with minimal expenses that do not require immediate reimbursement, employees may file a quarterly voucher; and ensuring claimed travel expenses are correct.

(3) 1.32.1.1.3.2 (1)(k), Employees - added Ensuring that travelers submit a local travel voucher every 30 days or if an infrequent traveler with minimal expenses that do not require immediate reimbursement, employees may file a quarterly voucher; and ensuring claimed travel expenses are correct.

(4) 1.32.1.1.3.6(f), Travel Policy and Review - changed travelers to employees.

(5) 1.32.1.1.4 2(a), Program Effectiveness - General Review Items - updated based on updated definition of local travel.

(6) 1.32.1.1.4.2(1), Program Effectiveness - Referrals to Labor/Employee Relations and Negotiations (LERN) - added for clarification - Employees’ audit errors with 1) two or more repeated violations of IRS travel policy, or 2) potential fraudulent transactions, will be put into the Alerts system and referred to Labor/Employee Relations and Negotiations for further determination of disciplinary action.

(7) 1.32.1.1.6 (s), Terms/Definitions - local travel - updated based on FTR definition of city-to-city travel - Travel within a 50-mile radius of the employees officially assigned duty station which is completed within one day and does not require any air, rail or lodging expenses.

(8) 1.32.1.1.6 (u), Terms/Definitions - Official Station - updated for clarification with definition from FTR -An area defined by the agency that includes the location where the employee regularly performs his or her duties or an invitational traveler's home or regular place of business (see § 301-1.2 ). The area may be a mileage radius around a particular point, a geographic boundary, or any other definite domain, provided no part of the area is more than 50 miles from where the employee regularly performs his or her duties or from an invitational traveler's home or regular place of business. If the employee's work involves recurring travel or varies on a recurring basis, the location where the work activities of the employee's position of record are based is considered the regular place of work.

(9) 1.32.11.1.6(2)(v), Terms/Definitions - added definition - Official Assigned Duty Station/Post of Duty (POD) - the specific building address of record the employee is permanently assigned.

(10) 1.32.1.1.6 (z), Terms/Definitions - Residence - reworded for clarification - The home in which an employee lives in the vicinity of the official assigned duty station, and where an employee commutes to and from the official assigned duty station daily or when required to report to the official assigned duty station.

(11) 1.32.1.2 (2), General Rules - updated based on definition of local travel - This IRM covers travel on official business, which is performed within a 50-mile radius of the employee’s official assigned duty station that is performed within one day and does not require any air, rail or lodging expenses.

(12) 1.32.1.2 (3), General Rules - added - The employee must apply the 50-mile offset and six day rule when applicable.

(13) 1.32.1.2 (4), General Rules - added - The employee must use the proper line of accounting to identify local long-term taxable travel.

(14) 1.32.1.7(2), Transportation Expenses - updated for clarification - Employees performing local travel may claim transportation expenses for:

Public transportation like buses, streetcar, trolley or other public transportation

Taxis, TNCs, shuttle services and other local transit systems

Rental cars, plus fuel

POV mileage, minus any applicable offset or rule per IRM 1.32.1.7.5, Privately Owned Vehicle (POV)

Rented parking spaces

(15) 1.32.1.7.2, Public Transportation - section added for clarification - Employees should use public transportation such as bus, streetcar or subway when available and practical.

(16) IRM 1.32.1.7.3(5), Taxis, TNCs, Innovative Mobility Technology Companies, Shuttle Services or Other Courtesy Transportation - added - Employees are not authorized the use of luxury or executive type vehicle services offered by Uber or Lyft (e.g., Uber Black, Uber Premier, Lyft Lux, etc.).

(17) 1.32.1.7.4(1), Rental Car - added for official government travel only for clarification.

(18) 1.32.1.7.5(2)(a), Privately Owned Vehicle (POV) - reworded (a) for clarification -Limit reimbursement to the constructive cost of the authorized method of transportation, which is the sum of the reasonable transportation expenses the employee would have incurred when traveling by the authorized method of transportation versus POV mileage

(19) 1.32.1.7.5(2)(b), Privately Owned Vehicle (POV) - removed (b) not needed for one day travel.

(20) 1.32.1.7.5 (3), Privately Owned Vehicle (POV) - removed requirement to deduct normal commute and in excess of normal commute.

(21) 1.32.1.7.5.2, 50-mile Offset Rule - added back in from July 10, 2019, IRM 1.32.1 with more detailed information for clarification.

(22) 1.32.1.7.5.3, Six Day Rule - added back in from July 10, 2019, IRM 1.32.1.7.5.3, Six Day Rule, with more detailed information for clarification.

(23) 1.32.1.7.6 (3), Parking Fees and Rented Parking Space - added Employees must provide a receipt for any parking expenses in excess of $25.

(24) 1.32.1.11 (1), Taxable Travel Reimbursement - added (a) Daily travel between employee’s residence and a non-temporary work location (other than the officially assigned duty station).

(25) 1.32.1.11, Taxable Travel Reimbursement - added (3) & (4).

(26) 1.32.1.12, Local Long-Term Taxable Travel - added section.

(27) 1.32.1.14, Extended Temporary Duty Travel Tax Reimbursement Allowance - added section.

(28) 1.32.1.15.4 ( ), Claiming Reimbursement - added If you are an infrequent traveler and have minimal expenses that do not require immediate reimbursement you may file a voucher on a quarterly basis.

(29) 1.32.1.15.4 (10), Claiming Reimbursement - added Parking receipt in excess of $25.

(30) This revision includes changes throughout the document for the following:

Updated the CFO office names and responsibilities

Per Executive Order 13988, references to him, her and his were updated

Removed references specific to city-to-city travel and not applicable to local travel

Added minor editorial changes such as grammatical, spelling and minor changes for clarification purposes

Updated links throughout the IRM

Corrected references throughout the IRM

Effect on Other Documents

Effective date.

Teresa R. Hunter Chief Financial Officer

Program Scope and Objectives

Purpose: This IRM provides guidance for all IRS employees on official local travel.

Audience: All business units

Policy Owner: CFO, Financial Management

Program Owner: The CFO, Financial Management, Travel Management office develops and maintains this IRM

Primary Stakeholders: The primary stakeholders are IRS employees who perform or approve official local travel.

Program Goal: To ensure that IRS employees exercise integrity and comply with the Federal Travel Regulations (FTR) and IRS travel policy.

The FTR does not address local travel and instead delegates that responsibility to each federal agency.

This IRM authorizes the IRS to reimburse employees for local travel expenses incurred when performing official business.

This IRM outlines the IRS’s local policies and procedures including case-related, training, emergency and invitational travel. It also provides procedures for preparing and approving authorizations and claiming reimbursement for local travel expenses.

This IRM implements policies to ensure that local travel expenses are authorized in accordance with travel policy. IRS cannot reimburse an employee for expenses that are not consistent with this IRM which may have been a result of inaccurate information.

City-to-city and relocation travel policy is not covered in this IRM. City-to-city travel is covered in IRM 1.32.11, IRS City-to-City Travel Guide, and relocation travel is covered in IRM 1.32.12, IRS Relocation Travel Guide.

Authorities

31 U.S. Code Section 901, Establishment of agency Chief Financial Officers

Revenue Ruling 99-7

5 U.S. Code, Chapter 41, Training

Travel and Transportation Reform Act of 1998

Responsibilities

This section provides responsibilities for:

Approving officials

CFO and Deputy CFO

Senior associate cfo financial management.

Travel Management

Travel Policy and Review

Travel services, travel operations, approving officials.

Approving officials are responsible for:

Completing mandatory travel policy training every two years.

Providing employees with access and the opportunity to review the material in this guide and any other travel regulations prior to traveling.

Answering questions an employee may have about the content of this guide or related travel matters.

Providing employees who are expected to travel with information on how to apply for a government travel card.

Planning travel to ensure that employees' time and travel funds are used in the most efficient and economical manner.

Directing employees' attention to possible travel savings.

Planning travel so employees do not incur personal expenses for properly authorized travel.

Reviewing and approving travel authorizations and vouchers to ensure expenses and accounting information are correct.

Approving travel authorizations at least four days prior to the actual travel dates.

Ensuring travel expenses are authorized under travel policy. IRS cannot reimburse an employee for expenses that are not consistent with this IRM which may have been a result of inaccurate information.

Ensuring required receipts and supporting documentation are scanned or faxed into ETS or attached to the manual vouchers.

Reconciling receipts and supporting documentation against the expenses claimed on the voucher before approving.

Maintaining copies of approved travel authorizations and supporting documentation for manual vouchers in compliance with General Records Schedule (GRS) 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting.

Reviewing advances to ensure that they are appropriate for expected travel requirements.

Ensuring that employees who are either transferring or separating have repaid outstanding travel advances.

Ensuring that travelers submit a local travel voucher every 30 days or if an infrequent traveler with minimal expenses that do not require immediate reimbursement, employees may file a quarterly voucher; and ensuring claimed travel expenses are correct.

Approving or returning a travel voucher within seven calendar days of submission (to ensure payment within 30 calendar days of submission).

Ensuring that advances are liquidated on the vouchers.

Ensuring reporting instructions are attached if purpose code "T" is used.

Delegation Order 1-30, Authorization and Approval of Official Travel within the United States, identifies the appropriate IRS officials with the delegated authority to authorize and approve travel. This authority has been delegated to managers and may be redelegated to a level no lower than management official.

Employees are responsible for:

Performing official travel within the guidance of travel policies, regulations and procedures.

Requesting clarification on any travel policies, regulations and procedures that are not understood.

Planning travel to minimize travel cost to the IRS.

Exercising the same prudence and economy when incurring expenses in the performance of official travel that a prudent person would exercise if traveling on personal business.

Submitting a travel authorization at least five days before traveling and incurring local travel expenses.

Paying all charges and fees associated with the government travel card by the due date on the invoice. Employees are liable for all charges and will not be reimbursed above maximum levels prescribed by law.

Using the mode of transportation that results in the greatest overall advantage to the government.

Using the government travel card for official travel including transportation expenses (bus, streetcar, transit system), automobile rentals and other major travel-related expenses.

Canceling unused travel authorizations.

Submitting a local travel voucher every 30 days or if you are an infrequent traveler with minimal expenses that do not require immediate reimbursement, you may file a quarterly voucher; and ensuring claimed travel expenses are correct. IRS cannot reimburse an employee for expenses that are not consistent with this IRM which may have been a result of inaccurate information.

Liquidating a travel advance on a voucher or by submitting a check to Travel Operations.

Accounting for travel advances received and repaying any advances that are not liquidated by travel expenses. Employees are indebted to the government for advances which may become taxable.

Paying additional expenses resulting from scheduling travel for personal convenience and charging excess travel time against leave.

Not delaying the performance of official travel for personal reasons.

Not claiming personal expenses on travel vouchers.

Ensuring required receipts and supporting documentation are scanned, faxed or uploaded into the Electronic Travel System (ETS) or attached to your manual voucher.

Ensuring any outstanding advances are repaid if you are separating from the service.

Ensuring approval is obtained prior to incurring any expenses that require advance approval. For example: per diem within the commuting area.

Acknowledge that they have read and understand the following truth and accuracy statement before signing their voucher: “I certify that this voucher is true and correct to the best of my knowledge and belief, and that payment or credit has not been received by me.”

The CFO and the Deputy CFO are responsible for:

Overseeing policies, procedures, standards and controls for the IRS financial processes and systems.

Ensuring that IRS’s financial management activities comply with laws and regulations.

The Senior Associate CFO Financial Management is responsible for establishing and ensuring compliance with policies and procedures, and for maintaining internal controls on local travel.

Travel Management Office

The Travel Management office is responsible for:

Developing and issuing IRS local and city-to-city travel policy.

Approving exemptions to using electronic travel system (ETS).

Reviewing financial policies and procedures for compliance with financial laws and regulations.

Approving reduced per diem rates.

Approving exceptions to the required commute for receiving per diem.

Reviewing and submitting premium class travel requests to CFO for denial or approval of requests.

Reviewing and/or approving all reimbursements for expenses which require higher level approval.

The Travel Policy and Review staff is responsible for:

Educating customers on travel policy, Federal Travel Regulations, ETS and travel procedures.

Review travel course materials used when Travel Services conducts travel workshops and customer outreach to ensure traveler compliance with regulations and travel policy.

Authoring travel IRMs, Interim Guidance, delegation orders and travel forms.

Develop, administer and manage mandatory travel policy training in Integrated Talent Management (ITM).

Developing travel communications.

Performing travel compliance reviews on travel documents and referring employees with two or more repeated violations, within twelve months, of the FTR and/or IRS travel policies or potential fraudulent transactions to Labor/Employee Relations and Negotiations for further determination of disciplinary action.

Conducting quarterly analysis on audit findings and creating scorecards for each business unit.

Monitoring and conducting quarterly reviews of Local long term taxable travel (LTTT) for all travelers to determine if travel is to a single location. Review to determine if there appears to be excessive travel to a single location and should be reported as LTTT and reviewing all executive travel for potential LTTT.

Managing the Travel Management Center (TMC) contract.

Travel Services is responsible for:

Providing help desk services for users and authorizing officials.

Administering the ETS, a web-based end-to-end travel system.

Interpreting federal travel policies and procedures.

Communicating travel related information.

Serving as the Federal Agency Travel Administrator (FATA).

Performing eTravel post audit reviews of local travel vouchers.

Updating training material to conduct quarterly travel workshops to continue travel education.

Travel Operations is responsible for:

Reviewing and processing manual travel authorizations and vouchers.

Processing Extended TDY Tax Reimbursement Allowance (ETTRA) reimbursement.

Processing travel reclassifications identified by Travel Policy and Review.

Performing eTravel post audit reviews of city-to-city and foreign travel vouchers.

Educating travelers on established travel policy, Federal Travel Regulation (FTR) and travel procedures.

Providing customer service for vouchers reviews.

Program Management and Review

The CFO is required to report all travel and transportation payments of more than $5 million during the fiscal year to Government Services Administration (GSA).

The travel reports include a list of data elements and report formats provided by GSA. The data must be submitted to GSA by November 30 and GSA must provide a government-wide report by January 31 to Office of Management and Budget (OMB) and Congress to be available to the public.

Program Reports

The IRS completes and submits the Travel Reporting Information Profile (Trip) to the Department of the Treasury annually.

Program Effectiveness

The IRS ensures program effectiveness for travel authorizations and vouchers through these processes:

Long-Term Taxable Travel Reviews-Current Process

Quarterly Potential Long-Term Taxable Travel (LTTT) review for both executives and non-executives to determine if travel is to a single location.

In-depth review and analysis for travelers that appear to be traveling excessively to a single location and possibly should be filing their travel as LTTT.

Review all executives travel for potential LTTT, when asked by the CFO.

Program Controls

The following chart describes the internal controls in place for the local travel program:

Terms/Definitions

The following terms and definitions apply to this program:

Accounting label -- Refers to the line of accounting in the IRS electronic travel system.

Alternative worksite -- A place where an employee is temporarily reassigned, most likely to another building/office within the city limits of the official station.

Approving official -- The manager or management official authorized to approve travel authorizations and vouchers in accordance with Servicewide travel-related Delegation Orders. The approving official should be a grade level equal to or higher than those whose documents they are approving.

Attendant -- An individual who provides personal care and travels with an authorized IRS traveler who has a disability or special need.

Automatic teller machine (ATM) travel advance -- Contractor-provided service that allows cash withdrawals from participating ATMs. The cash withdrawal and associated fees are charged to the Standard Travel Card account. Cash from ATMs is only authorized for expenses that cannot be charged to the travel card while in official travel status.

Common carrier -- Private sector supplier of air, rail, bus or mass transit.

Commute - Transportation an employee normally incurs when traveling to and from their residence to their official assigned duty station.

Commuting area -- For per diem purposes only, is defined as the area within a 50-mile radius of the employee’s residence and official station.

Concur Government Edition (CGE) reservation fee -- A vendor fee that will auto-populate in a document when reservations are booked through Concur or by contacting the TMC directly.

Electronic travel system (ETS) -- A government-contracted computer application and database that provides IRS travelers with automated travel planning and reimbursement capabilities. The ETS includes authorization, reservation and vouchering capabilities for domestic and foreign city-to-city and local travel.

Employee -- An individual serving in the IRS in the usually accepted employer-employee relationship. Employees are entitled to reimbursement of travel and transportation expenses while away from their residences or official assigned duty station.

Extended TDY tax reimbursement allowance (ETTRA) -- An allowance designed to reimburse an employee for federal, state and local income taxes incurred because of local long-term travel.

Fiscal Year -- The twelve-month accounting period used in the government. It begins on October 1 and ends September 30 and is designated by the calendar year in which it ends.

Government owned vehicle (GOV) -- An automobile or light truck, including vans and pickup trucks that is: 1. Owned by an agency, 2. Assigned or dispatched to an agency from the GSA Interagency Fleet Management System, or 3. Leased by the government for a period of 60 days or longer from a commercial source.

Government travel card -- A government contractor-issued card used by employees to pay for official travel expenses such as transportation, lodging, meals, baggage fees, and rental cars and associated fuel/oil where the contractor bills the employee.

Head of office -- Any of the following IRS officials and their deputies: Commissioner, Deputy Commissioners, Division Commissioners, Chiefs, Chief Counsel, directors reporting directly to the Commissioner or a Deputy Commissioner, and the National Taxpayer Advocate.

Innovative mobility technology company -- An organization, including a corporation, limited liability company, partnership, sole proprietorship, or any other entity, that applies technology to expand and enhance available transportation choices, better manages demand for transportation services, or provides alternatives to driving alone.

Invitational traveler -- Travel performed by non-Federal Government employees, including contractors, who are acting in a capacity directly related to official activities of the IRS. Reimbursement for travel by non-Federal Government employees is subject to the same regulations as travel by IRS employees.

Local travel -- Travel within a 50-mile radius of the employees officially assigned duty station which is completed within one day and does not require any air, rail or lodging expenses.

Management official -- An employee with duties and responsibilities requiring or authorizing the individual to formulate, determine or influence IRS policy. The employee also must be a non-bargaining employee on performance commitments under Form 12450A, Management Performance Agreement, or 12450B, Management Official Performance Agreement.

Official station -- An area defined by the agency that includes the location where the employee regularly performs his or her duties or an invitational traveler's home or regular place of business (see § 301-1.2 ). The area may be a mileage radius around a particular point, a geographic boundary, or any other definite domain, provided no part of the area is more than 50 miles from where the employee regularly performs his or her duties or from an invitational traveler's home or regular place of business. If the employee's work involves recurring travel or varies on a recurring basis, the location where the work activities of the employee's position of record are based is considered the regular place of work.

Official Assigned Duty Station/Post of Duty (POD) -- the specific building address of record the employee is permanently assigned.

Per diem allowance -- Also referred to as subsistence allowance, is a daily payment instead of reimbursement for lodging, meals and related incidental expenses. The per diem allowance is separate from transportation expenses and other miscellaneous expenses.

Privately owned vehicle (POV) -- Any vehicle (such as an automobile, motorcycle, aircraft or boat) that is not owned or leased by a government agency and is not commercially leased or rented by an employee under a government rental agreement for use in connection with official government business.

Profile -- A set of user data that administrators (and sometimes business users) can display and modify. It includes attributes such as name, email, address and language.

Residence -- The home in which an employee lives in the vicinity of the official assigned duty station, and where an employee commutes to and from the official assigned duty station daily or when required to report to the official assigned duty station.

Supplemental voucher -- A document used to reimburse an employee for travel expenses omitted from a previously paid travel voucher.

Taxi -- A hired car that transports passengers to a destination for a fare based upon the distance traveled, time spent in the vehicle, other metric, or a flat rate to and from one point to another (for example, a flat rate from downtown to a common carrier terminal).

Temporary duty travel (TDY) location -- A place, away from an employee's official duty station, to which an employee is authorized to travel.

Telework -- An alternative workplace arrangement (AWA) permitting an employee to perform all or a portion of their officially assigned duties at an alternative worksite, including at residence or another pre-approved location (for example, GSA telework center, satellite IRS office) geographically convenient to the employee's residence.

Texting or Text Messaging -- Reading from or entering data into any handheld or other electronic device.

Transportation network company (TNC) -- A corporation, partnership, sole proprietorship, or other entity, that uses a digital network to connect riders to drivers affiliated with the entity in order for the driver to transport the rider using a vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider; and does not include a shared-expense carpool or vanpool arrangement that is not intended to generate profit for the driver (i.e., Uber or Lyft).

Travel authorization -- An electronic or written document submitted for approval to authorize official travel. The travel authorization obligates funds and must be submitted and approved prior to travel, except in emergency situations.

Travel authorization and voucher (TAV) fee -- A charge or fee assessed for processing a travel voucher in the electronic travel system.

Travel management center (TMC) -- The travel agency operating under GSA contract that provides transportation, lodging and rental car services to the IRS.

Travel status -- The period an employee is traveling on official business. The period begins with departure from home, official station, or another authorized point and ends with return to that point.

Travel voucher -- A written request or electronic submission supported by documentation and receipts, where applicable, for reimbursement of expenses incurred in the performing official travel.

The following acronyms apply to this program:

Related Resources

IRM 1.32.4, Government Travel Card Program, for information on the travel card program and the centrally billed government travel card program.

IRM 1.2.2, Servicewide Delegations of Authority, for a list of travel related delegation orders.

IRM 6.800.2, Employee Benefits, IRS Telework Program, for additional information on telework.

IRM 1.32.15, Servicewide Travel Policies and Procedures, Public Transportation Subsidy Program (PTSP).

General Rules

The preferred transportation method when performing local travel is common carrier transportation available to the public, such as bus, rail or subway. There are times when this transportation method may not be feasible due to location, timing, equipment/materials and or security reasons. Alternatives would be the use of a government vehicle, a contracted rental car or a privately owned vehicle (POV).

This IRM covers local travel on official business, which is performed within a 50-mile radius of the employee’s official assigned duty station that is performed within one day and does not require any air, rail or lodging expenses.

The employee must apply the 50-mile offset (see IRM 1.32.1.7.5.2) and six day rule (see IRM 1.32.1.7.5.3) when applicable.

The employee must use the proper line of accounting to identify local long-term taxable travel.

A local travel authorization allows an employee to perform local travel during regularly scheduled work hours. This authorization is primarily intended for case-related travel and other infrequent, local travel. A local travel authorization should be entered at least five working days before travel departure and must be approved before travel begins. Local travel will generally not include lodging, meals and incidental expenses or rental car, unless authorized as outlined in this IRM 1.32.1.7.4, Rental Car and 1.32.1.8, Per Diem Expenses for Local Travel.

An approved authorization is necessary to ensure that funds are obligated to support the travel. The approving official must limit the authorization and payment of travel expenses necessary to accomplish the mission in the most economical and effective manner in accordance with the policies stated throughout this IRM. The approving official should always consider less expensive alternatives, including teleconferencing, before authorizing travel.

An employee is required to have a local travel authorization that allows travel within a 50-mile radius of the employees officially assigned duty station which is completed within one day and does not require any air, rail or lodging expenses.

An employee must use the appropriate accounting label on the authorization. When a travel authorization is funded by another business unit, the accounting label of the other business unit must be entered on the travel authorization and documentation of funding by other business unit attached to the authorization.

An employee is required to use the ETS for preparing local travel authorizations and vouchers, unless exempted per IRM 1.32.1.2(12), General Rules.

The approving official must approve local travel five days prior to an employee incurring local travel expenses, unless the employee has an approved exemption.

The employee and approving official must electronically sign the authorization. If filing a manual authorization, the employee and approving official must sign the authorization in ink or electronically.

If an employee requests an exemption from using ETS, the employee’s manager must submit a request in writing or an electronic justification to the Director, Travel Management. Travel Management will notify the manager and employee when the request is approved or denied.

Travel Guidance for Year End

Travel arrangements that are made the last few days of the fiscal year may be funded by current annual appropriation, providing the travel starts on or before September 30 and the per diem and other miscellaneous expenses are charged to the fiscal year in which the expenses are incurred.

In the event funding is not forthcoming and an employee is in a travel status at midnight on September 30, the approving official will advise the employees if it is necessary to return to their official assigned duty station.

Business units with multi-year funding may continue to authorize travel as long as there are sufficient funds available.

Travel During Periods Covered by Continuing Resolution Authority

Travel arrangements may continue to be made during a continuing resolution (CR) provided that adequate funding is available to cover anticipated travel expenses. Travel that does not begin prior to the expiration date of the CR must not be signed or approved. The Agency is not permitted to obligate funds not yet appropriated.

Official travel may not commence unless a CR is in effect, or a regular appropriation has been enacted. Employees already in travel status when a CR expires (and a new CR is not in place) should seek direction from their supervisor on whether it is necessary to return to the official assigned duty station.

Training Travel

Training travel occurs when the IRS requires an employee to travel to attend courses or professional meetings that may involve scientific or professional societies, municipal, state, federal or international organizations. Training travel also includes travel to attend:

Congressional and law enforcement events,

Other groups meetings to give or get information about IRS activities.

Employees who travel to attend training classes within the commuting area of their residence or official assigned duty station are considered on official business and may be entitled to reimbursement of transportation expenses. Reimbursement is subject to the review and approval of the employee’s manager.

Invitational Travel

Invitational travel occurs when the IRS invites and pays the travel expenses for individuals not employed by the IRS or employed intermittently in the government. This includes:

Persons employed by other federal government agencies.

Persons serving without pay or at $1 a year when acting in a capacity related to or in connection with official IRS activities.

Attendants to employees with disabilities or special needs.

Persons accompanying an employee to a major award ceremony.

Persons invited to interview with the IRS.

Persons detailed to the IRS.

Persons serving as a witness.

Reimbursement for invitational travelers is subject to the same regulations as travel by IRS employees.

The guest of an award recipient is considered an invitational traveler and travel authorizations and reimbursement expenses are the same as those normally authorized for IRS employees in conjunction with a temporary duty assignment.

Employees who receive a major award may be accompanied to the ceremony by one guest as an invitational traveler. Major awards ceremonies include:

A Presidential Award.

An IRS or major organizational component annual ceremony.

If award recipients require special assistance attendants, the attendant may receive reimbursement for travel expenses to accompany the award recipient.

The IRS funding for non-IRS award ceremonies is limited to registration fees and local travel expenses for the award recipient and their manager or representative. Non-IRS award ceremonies include:

A prestigious honorary award sponsored by a non-governmental organization.

Award ceremonies hosted by organizations that advocate/recognize achievement in public service and or support public service professions (for example, Federal Executive Boards, Association of Government Accountants).

The invitational traveler's profile must be established to make travel reservations with the TMC, process electronic authorizations and vouchers, and complete manual travel authorizations and vouchers. The business unit coordinator can provide the traveler with a worksheet to ascertain the traveler's profile. The traveler must provide the completed profile request to the business unit.

The business unit coordinator prepares Form 13635, Manual Travel Authorization, provides a copy of the authorization to the invitational traveler, and requests the traveler’s original or electronic signature on the authorization. The invitational traveler must submit an approved Form 13635, Manual Travel Authorization, before travel begins.

A request for an exception to the required commute for per diem must be submitted to the Director, Travel Management, for approval. For lodging and rental car reservations, the invitational traveler will need to provide a personal credit card number to hold the reservations. Invitational travelers who do not provide a credit card number will need to arrange their own lodging and rental car. Invitational travelers should be notified of the per diem rates.

Invitational travelers cannot receive a travel advance.

An approving official may approve invitational travel as provided in Delegation Order 1-30, Authorization and Approval of Official Travel within the United States. The approved authorization must be mailed or efaxed to Travel Operations to process into the Integrated Financial System (IFS). Documentation can also be emailed to *CFO Travel Authorizations and Accounting Codes.

The IRS’s practice is to pay by Electronic Funds Transfer (EFT). The IRS may grant an EFT waiver if no more than one reimbursement is expected to be paid to the same recipient within one-year. Invitational travelers must inform the business unit that they are unable to accept payment by EFT and complete a Request for Waiver of Electronic Funds Transfer (EFT) Payment for Individuals form. A business unit can obtain a copy of the form from the IRS Source, Employee Resources, Travel website: Travel Forms: . The traveler must mail the form to:

The business unit coordinator must verify that the invitational travel has been completed. The traveler must complete and submit a signed paper voucher using, Form 15342, Travel Voucher, and all necessary receipts for claims, to the business unit coordinator.

When the travel is completed the business unit coordinator will:

Create a manual voucher from the authorization for the trip.

Include all authorized expenses on the manual voucher and attached receipts provided by the traveler.

Provide a copy of the manual voucher to the invitational traveler and request the traveler’s original signature.

Obtain the approving official’s signature on the manual voucher.

Invitational travel is reimbursed by submitting an approved Form 15342, Travel Voucher, required receipts and Form SF-1199-A, Direct Deposit Sign-up Form, to Travel Operations. Efax to 855-787-4375, or mail to *CFO Travel Authorizations and Accounting Codes.

Transportation Expenses

Employees may be reimbursed for transportation expenses they incur when conducting official business away from their official assigned duty station or residence.

In accordance with the provisions of this IRM, employees performing local travel may claim transportation expenses for:

POV mileage, employees must apply the 50-mile offset (IRM 1.32.1.7.5.2) and six-day rule (IRM 1.32.1.7.5.3) when applicable.

Employees will not be reimbursed for commuting expenses. Commuting expenses are transportation expenses incurred while traveling from the employee's residence to their official assigned duty station and return. These expenses are personal expenses incurred by the employee and are not reimbursable. Employees are responsible for the commuting cost between their residence and their official assigned duty station.

Government-Owned Vehicle (GOV)

The approving official can only authorize employees to use a GOV for official purposes for travel:

Between places of official business

Between an official assigned duty station and alternate worksite(s) (when public transportation is unavailable, or it is impractical)

See IRM 1.14.7, Motor Vehicle Fleet Management Program, for additional information on the use of a government-owned vehicle.

Treasury Directive (TD P) 74- 01 section 15 Vehicle Parking, states that no government vehicles shall be parked overnight at any public transportation parking facility (i.e. airport, subway, train station), unless the vehicle is occupied or being used as a work area for surveillance. Office building parking facilities are not considered public transportation parking facilities.

Employees must report accidents that occur on official business in a government vehicle to their supervisor and the ERC immediately at 866-743-5748. See IRM 1.14.7.2.9, Motor Vehicle Fleet Management Program for additional information. Employees must also, contact IRS Claims Manager at: [email protected].

The employee completes a Form SF-91, Motor Vehicle Accident Report. Once completed, the employee’s manager must send the original SF-91, including copies of the police report, the Form SF-94 , Statement of Witness, for the witnesses, to the Motor Vehicle Fleet Management Program motor vehicle coordinator or appropriate fleet manager and the local safety officer within 48 hours. The safety officer must forward a copy of each SF 91 to the IRS Claims Manager, Office of Chief Counsel, General Legal Services (CC:GLS:CLP), 1111 Constitution Avenue, NW - Room 6404, Washington, DC 20024.

In accordance with Executive Order 13513, issued October 1, 2009, IRS employees are prohibited from texting or text messaging while driving a GOV on official travel.

Public Transportation

Employees should use public transportation such as bus, streetcar or subway when available and practical.

Taxis, TNCs, Innovative Mobility Technology Companies, Shuttle Services or Other Courtesy Transportation

Employees should use taxis or other ride-share companies (Uber/Lyft) only when more economical means of transportation are not available or practical. Employees should first consider the use of local public transportation such as bus, streetcar, or subway. Employees may use taxis or other ride-share companies only when advantageous because of the expeditious transaction of official business, when carrying of necessary baggage or official documents or other compelling circumstances.

Taxis or other ride-share companies (Uber/Lyft) may be used when other modes of short-distance transportation are not reasonably available or if safety is a concern (example, a late-night return). Employees are entitled to be reimbursed the standard tipping amount for taxis up to 20% of the fare amount and the tip must be included in the total fare amount claimed on the travel voucher.

Courtesy shuttle transportation should be used whenever possible.

The use of bus, subway, or streetcar is an allowable expense for local travel and may be claimed to and from a temporary duty location. Reimbursement for official travel by commercial means may be authorized/approved for local public transportation when local transit fare medium such as tokens, tickets, or cash fares are not furnished by the IRS.

Employees may be reimbursed for ride-sharing companies like Uber and Lyft for travel on official business when the approving official determines it is advantageous to the government. Employees are not authorized the use of luxury or executive type vehicle services offered by Uber or Lyft (e.g., Uber Black, Uber Premier, Lyft Lux, etc.).

If no government-owned vehicle is available, and the approving official has determined that travel must be performed by automobile, then a rental car can be authorized for official government travel only. When traveling within a large metropolitan area, employees should consider using public transportation before requesting approval for using a rental car.

Employees may use a rental vehicle when the approving official has determined that the use of a rental vehicle is in the best interest of the government, such as:

There is no government-owned vehicle available.

There is no readily available public transportation at the travel destination, such as subway, bus, taxi or hotel courtesy shuttle.

Additional room is required to accommodate multiple employees authorized to travel together in the same rental vehicle.

When necessary for safety reasons, such as during severe weather or having to travel on rough or difficult terrain.

When required because of the IRS mission.

The cost of other than a compact car is less than or equal to the cost of the least expensive compact car.

The employee must carry a large amount of government material incident to official business, and a compact rental vehicle does not contain sufficient space.

Employees who are authorized to use a rental car for local travel must use the least expensive compact car available unless an exception is approved, subject to the same standards as those outlined in FTR 301-10.450. The approving official should approve these exceptions on a limited basis and must indicate on the travel authorization the reason for the exception. Employees are to reserve the most cost-effective rental cars at the government’s expense. In general, compact size rental cars are considered most advantageous to the government. However, the approving official is ultimately responsible for determining and authorizing the appropriate size rental car necessary for the performance of official business under the circumstances.

When use of other than a compact car is necessary to accommodate a medical disability or other special need, the approving official may authorize the use of other than a compact car. Certification statements must include at a minimum:

A disability must be certified annually in a written statement by a competent medical authority. However, if the disability is a lifelong condition, a one-time certification statement is required;

A written statement by a competent medical authority stating that special accommodation is necessary;

An approximate duration of the special accommodation;

A special need must be certified annually in writing according to IRS’s procedures. However, if the special need is a lifelong condition, a one-time certification statement is required; and

If employees are authorized under FTR §301-13.3(a) to have an attendant accompany them, the approving official may authorize the use of other than a compact car if deemed necessary.

Employees may request approval from the approving official for vehicle upgrades for using a non-compact rental car in the following circumstances:

When two or more government employees will be sharing a vehicle.

When the traveler must transport a large amount of government equipment.

When the traveler has a documented medical condition requiring a larger vehicle.

When a traveler’s physical size warrants a size increase.

When authorized to use a rental vehicle, an employee must use a vendor that participates in the Defense Travel Management Office (DTMO) U.S. Government Rental Car Program, unless the travel is outside the continental U.S. (OCONUS) and there is no agreement in place for the alternative worksite location. Reservations must be made through ETS or through the TMC.

Employees who are authorized to use a rental car will be reimbursed the cost of the rental car, taxes, tolls, parking, fuel and oil changes. Employees are responsible for any additional costs incurred as the result of an unauthorized use of a rental car.

Use of high performance, convertibles or other luxury vehicles is never allowed.

Employees are not reimbursed for purchasing pre-paid refueling options for a rental car. Therefore, employees should refuel prior to returning the rental car to the drop-off location. However, if it is not possible to refuel prior to returning the vehicle because of safety issues or the location of the closest fueling station in the area, employees will be reimbursed for rental car company refueling charges.

Employees will not be reimbursed for fees associated with rental car loyalty points for the transfer of points charged by car companies.

If employees rent a car with a Global Positioning System (GPS) that is permanently attached to the vehicle and the charge for the GPS is included in the daily rate rental car fee, they will be reimbursed the cost of the GPS. GPS devices that are removable or GPS rental are not considered to be standard equipment, but an accessory, and the employee would be liable for any costs if the device is lost or stolen.

If the GPS expense is not included in the daily rental cost but billed as a separate expense on the invoice, it is not reimbursable.

Employees who travel within CONUS should not purchase collision damage waiver, theft insurance, or personal accident insurance since the government rental car agreement includes full liability, vehicle loss and damage insurance coverage for the traveler and the government.

According to the United States Government Rental Car Agreement Number 4 , an employee will be reimbursed for collision damage waiver or theft insurance when they travel OCONUS when such insurance is necessary due to rental or rental leasing agency requirements, a foreign statute, or because of legal procedures which could cause extreme difficulty for an employee if involved in an accident.

Cars rented by government employees under the United States Government Rental Car Agreement Number 4, must be used only for authorized government purposes and should not be used to transport family and friends. Transporting family or friends raises claims, tort liability and employment law issues should an accident occur injuring the passengers.

In accordance with Executive Order 13513, issued October 1, 2009, IRS employees are prohibited from texting or text messaging while driving a rental car on official travel.

If employees are involved in a rental car accident, they must contact the IRS claims manager at: [email protected]. Employees must report accidents that occur on official business to their supervisor and the ERC immediately. See IRM 1.14.7.2.9, Motor Vehicle Fleet Management Program for additional information.

Privately Owned Vehicle (POV)

Employees may use a POV for alternative worksite travel when authorized by an approving official.

The approving official cannot prohibit employees from using a POV on official travel. However, if an employee elects to use a POV instead of the mode of transportation that the approving official authorizes, the approving official will:

Limit reimbursement to the constructive cost of the authorized method of transportation, which is the sum of the reasonable transportation expenses the employee would have incurred when traveling by the authorized method of transportation versus POV mileage.

In addition to the allowance for mileage, employees are reimbursed for the actual cost of parking fees, ferry fees, bridge tolls, road tolls and tunnel fees. An employee may not be reimbursed for car repairs, depreciation, grease, oil, antifreeze, towing fees and similar expenses, fuel, insurance, and state and federal taxes. Other non-reimbursable costs include parking violations, moving violations, locksmith charges and charges for flat tires.

If another employee travels as a passenger with the employee on the same trip in the same POV, the passenger cannot claim mileage. No deduction will be made from the mileage allowance if the passenger contributes to defraying the expenses.

Employees will not receive reimbursement for parking at the permanently assigned office when it is incurred in connection with direct travel between their residence and official assigned duty station.

Employees must report accidents that occur on official business in a POV to their supervisor and the Employee Resource Center (ERC) immediately. See IRM 1.14.7.2.9, Accident Response and Reporting for additional information. Employees must also contact the IRS Claims Manager at: [email protected].

Mileage Reimbursement

Employees who use their POV near their official station to conduct official business will be reimbursed on a mileage basis, not to exceed the applicable mileage rates specified in the FTR. Employees should compute mileage reimbursement by multiplying the distance traveled by the applicable mileage rate. The mileage rates are available on the GSA website. Select - Privately Owned Vehicle (POV), Mileage Reimbursement Rates. If traveling by POV, distance is determined by:

Actual miles driven from odometer readings

An electronic highway mileage guide such as MapQuest or Google maps

Employees who frequently travel between their official assigned duty station and another work location by POV will be reimbursed the mileage rate for the distance between the two locations. They will also be reimbursed for any parking costs incurred at the alternate work location.

Employees who work at an alternate work site outside of the commuting area of their official assigned duty station because of a building closure will be reimbursed for mileage that exceeds their normal commuting costs. Normal commuting costs are expenses that an employee would incur while commuting from their residence to the closed official assigned duty station and returning to their residence.

If an employee reports to his/her official assigned duty station before visiting one or more locations on official business and then returns to their official assigned duty station before going home, the employee may be reimbursed for all mileage except the mileage in either direction between their residence and official assigned duty station.

Employees cannot be reimbursed any mileage incurred solely for personal reasons.

50-mile Offset Rule

If an employee’s residence is 50 miles or more from their officially assigned duty station, they must apply the 50-mile offset rule when traveling in the direction or vicinity of their official assigned duty station to one or more alternate work locations. Reimbursement is not allowed for travel from the employee’s residence directly to the official assigned duty station or from the official assigned duty station directly to the employee’s residence.

When the employee’s first or last alternate work location is en route, in the general direction or vicinity of the official assigned duty station, the mileage entitlement must be reduced by the number of miles greater than 50 that the residence is from the official assigned duty station. Examples:

An employee lives 48 miles from the official assigned duty station, travels directly from the residence to an alternate work location, visits the official assigned duty station during the day and travels directly home from another alternate work location. No mileage offset is applicable as employee residence is less than 50 miles from official assigned duty station.

An employee lives 55 miles from the official assigned duty station travels directly from the residence to an alternate work location (30 miles from residence) which is en route or in the general vicinity of the official assigned duty station, visits official assigned duty station during the day and travels directly to the residence from another alternate work location (25 miles from residence). A mileage offset of 10 miles is applicable, five miles each way (55-50=5) for an allowable reimbursement of 45 miles (55-10=45) plus any applicable mileage incurred for travel from official assigned duty station to alternate work locations or alternate work location to official assigned duty station.

An employee lives 80 miles from the official assigned duty station travels directly from the residence to an alternate work location (which is en route or in the vicinity of the official assigned duty station) 62 miles from residence and returns to residence. The 50-mile offset must be applied. The offset is 60 miles, 30 miles each way (80-50=30). The employee traveled 124 miles round-trip from the residence to the alternate work location and return to residence. Mileage reimbursement would be 64 miles (124-60=64).

If travel is in the opposite direction, not in the general vicinity or direction, of the official assigned duty station, the employee is entitled to full mileage reimbursement. No offset applies.

Six Day Rule

Employees performing official local travel for an extended period to the same alternate work location will be reimbursed as follows:

The amount of the reimbursement depends how many consecutive days the employees reports to the alternate work location requiring official travel. If the number is five days or less, they will receive the full mileage rate reimbursed subject to the 50-mile offset rule, if applicable. (See IRM 1.32.1.7.5.2)

If the number of consecutive days (not including weekends or holidays) at the alternate work location requiring official travel exceeds five days, they will receive a reimbursement at a reduced mileage rate for the portion exceeding five days. The reimbursement will be the lesser of:

Mileage from their residence to the alternate work location;

Mileage from the official duty station to the alternate duty location; or

If employees choose to drive their POV when they could normally use public transportation, they will receive reimbursement for the first five consecutive workdays at the current mileage rate, limited to the total cost of public transportation (calculate the cost of public transportation from the residence to the alternate duty location versus the cost of POV mileage, whichever is less).

Consecutive days continue until there is a break in travel to the alternate work location of more than one week.

Approving officials may waive the limitation in IRM 1.32.1.7.5.3 (1)(b)(3) when, in their judgement, the circumstances of the extended alternate work location assignment warrant such action. Approving officials must include economic factors such as the financial impact of the budget and the cost of public transportation when considering waiving this limitation. When waiving the limitation, approving officials must note on the travel voucher “six-day rule waived” along with an appropriate explanation. This only waives the limitation in 1.32.1.7.5.3 (1)(b)(3) above, it does not limit the reimbursement requirement of IRM 1.32.1.7.5.3(1)(b)(1) and (2).

Parking Fees and Rented Parking Space

If employees rent a parking space on a regular basis at their official assigned duty station and use the parking space to conduct official business travel away from their official assigned duty station at a weekly or monthly rate, reimbursement will be made on a pro rata basis on the actual number of days the parking space is used for official business travel as illustrated by the following examples:

Employee rents a weekly parking space for parking a POV Monday through Friday, at or near the official assigned duty station. One-fifth (1/5) of the weekly rate will be allowed for each day that the employee uses a POV for official business travel.

Employee rents a monthly parking space at or near the office with the space available to the employee as provided by the rental agreement for 21 days of the month. The employee uses the space for parking on official business travel seven days during the month. The employee will be reimbursed for one-third (seven divided by 21 days) of the monthly cost. An employee who rents a monthly a parking space and who receives a certificate from the parking facility that the space is available only Monday through Friday shall be entitled to compute pro rata reimbursement based on the number of workdays in the month.

Employees will not receive reimbursement for parking at their official station when the parking expense is incurred in connection with their normal commute.

Employees must provide a receipt for any parking expenses in excess of $25.

Limousine and Executive Car Service

The IRS will not reimburse an employee for using limousine and/or executive car services. An executive car or limousine service generally involves the use of a luxury vehicle with a chauffeur who picks up and drops off a traveler. This restriction does not include paid shuttle services or vans.

An employee can generally recognize these types of services because they are used in the company name or advertisement. This restriction also applies to premium services offered through Uber Black, Lyft Premier and other luxury sedan services.

Per Diem Expenses for Local Travel

Generally employees are not eligible for per diem for local travel as employees are only eligible for per diem when they:

Perform official travel away from their official station;

Incur per diem expenses while performing official travel; and

Are in a travel status for more than 12 hours.

The required commute for payment of per diem is that the alternative worksite location must be more than 50 miles from both the employee’s official duty station and residence, measured by odometer or other readings on the most commonly used route. Any point beyond both these distances is outside the commuting area. This 50-mile rule does not necessarily mean, however, that they are "away from home" for tax purposes, and the per diem will be taxable income. See IRM 1.32.1.11, Taxable Travel Reimbursement.

The following circumstances may justify an exception to IRM 1.32.1.8 (1) & (2) when alternative worksite travel performed is less than 50 miles but at least 30 miles from both the official duty station and residence:

Severe conditions (for example, weather or excess travel delays) exist that may endanger the health and safety of an employee.

The employee is attending training or a conference.

Approval to receive per diem in the local commuting area is required and must be submitted to the Travel Management Director, for approval at: [email protected], on Form 15299, Travel Approval Request. The approved request only provides authorization to claim the per diem and does not remove the tax liability for the traveler.

Employees must be in travel status for more than 12 hours to be eligible for per diem. If they travel for more than 12 hours, but less than 24 hours, they may receive 3/4 per diem for that day. This 12-hour rule does not necessarily mean that they are away from home for tax purposes and the per diem for that day will be taxable income. See IRM 1.32.1.11, Taxable Travel Reimbursement.

Miscellaneous Expenses

The IRS may reimburse employees for emergency and non-emergency personal telephone calls while away from the usual place of work, whether or not the calls are within the local area, if approved by the approving official. Employees must furnish a statement of telephone charges, including date, place called, and amount, for all long distance calls for which they request reimbursement. Employees are required to provide receipts, regardless of amount.

The following miscellaneous and emergency expenses may be claimed when employee provides a detailed explanation and a receipt is required regardless of the dollar amount:

Cash conversation expenses.

Digital Subscriber Line (DSL) internet access/Wi-Fi (if required for official work access) should be claimed under correct expense type. GOVCC should be used and receipt is required regardless of dollar amount.

Travelers check fees

Telephone/Telegraph expenses (if directly related to training travel or an emergency)

Personal protective equipment (PPE), not to exceed $20 and/or COVID-19 testing when required for official travel during a period of restricted travel due to a pandemic or other national health crisis. Employees may only claim if PPE is not provided by POD, does not already have readily available and if testing is not covered by health insurance. PPE is limited to a plain cloth face covering (non-medical grade), hand sanitizer and, if available, disinfecting wipes.

Other expenses approved by CFO with instructions to claim as an emergency expense.

Public Transportation Subsidy Program (PTSP)

The purpose of the public transportation subsidy benefit is not to pay for local travel. The PTSP benefit supports employees using public transportation for their commute to and from their residence and the workplace. Employees can use an unlimited transit pass, which is a ticket that allows an IRS employee to take unlimited trips within a fixed period of time. Employees cannot use their unlimited PTSP transit subsidy benefit and file a local voucher. Employees can find more information about PTSP on the IRS Source, Employee Resources, Benefits website.

If the employee's building has closed and the employee receives PTSP, they should use the subsidy to cover their transportation costs to the alternate work site. Employees should increase their PTSP to cover any additional costs of commuting to the alternate work location.

Taxable Travel Reimbursement

Taxable travel reimbursements for local travel include:

Daily travel between employee’s residence and a non-temporary work location (other than the officially assigned duty station).

Subsistence for less than 24 hours without a night’s lodging.

Overdue travel advances (See IRM 1.32.1.1.3.2, Employees).

Per diem expenses (lodging and/or M&IE) incurred within the commuting area.

A Form W-2 will be issued for all taxable travel reimbursements.

Reimbursement for travel between a residence and an official station for lodging, and meals provided to an employee for temporary travel within a commuting area is normally taxable travel reimbursement because the travel is not overnight and not away from home. Reimbursement for travel between a residence and a temporary work location generally is not taxable, unless the travel is long-term taxable travel, as described in IRM 1.32.1.12, Local Long-Term Taxable Travel. Reimbursement for travel between two work locations is not taxable .

Reimbursements for travel between an employee's residence and a non-temporary work location are taxable, even if the residence is the employee's telework location. The tax rules provide that transportation expense reimbursements for trips, between an office in the home and a non-temporary work location are taxable if the home office does not meet the requirements of Section 280A(c)(1)(A) of the Internal Revenue Code (IRC). The "office in the home" must be used regularly and exclusively as the employee's principal place of business for the employer's convenience. The IRS, as the employer, has determined that each employee's post of duty (POD) is the assigned IRS office of the employee and that a telework location is for the convenience of the employee rather than for the employer; therefore, the requirements of Section 280A(c)(1)(A) are not met. Reimbursements for travel between a non-temporary work location and a telework location in an employee's residence will be taxable.

If an employee always leaves from his/her official station to go to the non-temporary work location and returns to his/her official station before returning to his/her residence, the reimbursement is not taxable. The travel reimbursement is only taxable if the employee travels to/from his/her residence to the work site. See IRM 1.32.1.12, Local Long-Term Taxable Travel.

Local Long-Term Taxable Travel

The work location is the building or street address where the employee will be performing his/her official duties. Travel to the same work location is considered travel to one location, even if the purpose of the travel changes or the type of work performed changes.

The authority that requires IRS to tax local long-term travel (LTTT) is Revenue Ruling 99-7.

The rules for long-term travel within the commuting area are:

One-Year Rule: If local travel between a residence and a regular work location (other than the employee’s permanent work location) is realistically expected to last for more than one year, it will be considered long-term local travel, not temporary. The realistic expectation is based on the information known to the employee and manager. The travel becomes taxable at the point it expected to exceed one-year. To determine an employee's length of travel expectation (one-year rule), the first date of travel to a particular work location is the beginning date or "start the clock" (i.e., the determination would be whether travel is expected to end within one year from that date). Physical presence at the work location is the determinative factor and not the date assigned to a project or the first time charged to a project.

35-Workday Rule Exception to the One-Year Rule: For purposes of travel within the commuting area, if the travel is realistically expected to last for more than one year, or if there is no realistic expectation that the travel will last for one year or less, the travel is not long-term if the employee expects to travel to the location on 35 or fewer days in the calendar year. For purposes of this exception, the employee must take into account all travel to the location, even if the travel is for a different purpose and even if the travel is for less than a full day. Daily transportation costs, such as workdays (or partial workdays), are counted in applying the 35 workdays and seven months break in service. The 35 workdays may be continuous or may be spread throughout the entire calendar year.

Seven-Month Rule Exception to the One-Year Rule: In determining whether travel within the commuting area is long-term, an employee may disregard prior travel to a location if the employee has not traveled to that location for a period of seven or more continuous months. For purposes of this exception, the employee must take into account all travel to the location, even if the travel is for a different purpose.

Employees who are in LTTT status are subject to social security taxes (where applicable) and medicare taxes under the Federal Insurance Contribution Act (FICA), as well as federal, state and local income tax liabilities, related to their LTTT reimbursements. The appropriate amounts for their additional tax liabilities will be withheld from their travel reimbursements. Because the Travel and Transportation Reform Act of 1998 authorizes federal agencies to reimburse employees for federal, state and local income taxes incurred as a result of LTTT, the employees will be reimbursed substantially for all additional income taxes.

The IRS payment system has been configured in accordance with state withholding regulations based upon information received from all states. If the employee’s state does not have a withholding requirement and the long-term taxable travel voucher reflects a state withholding, the employee should complete a ticket via ERC immediately to have the travel voucher corrected for the withholding.

Taxes under FICA are computed as a percentage of wages for employment. FICA taxes consist of social security taxes (where applicable) and medicare taxes (including additional medicare tax).

The federal income tax is withheld and will be placed back into the employee’s voucher, potentially reducing the refund the employee normally receives. At the time each voucher is paid, the withholding tax allowance (WTA) will be calculated and paid to the employee to replace only the federal tax withholdings on the reimbursement. The WTA reimburses the employee for the federal tax withholdings on the taxable travel reimbursements.

Federal employees who have performed continuous federal service since December 31,1983, and who are covered under the Civil Service Retirement System (CSRS), are generally exempt from the social security portion of FICA taxes. However, such employees are subject to the medicare portion of FICA taxes. Federal employees who were hired since December 31,1983, or who have not performed continuous federal service since December 31,1983, are covered under the Federal Employees Retirement System (FERS), and are subject to both the social security and Medicare portions of FICA taxes. Applicable FICA taxes are withheld with respect to LTTT reimbursements because LTTT is a nondeductible employee expense and the payments generally constitute wages subject to FICA taxes.

The social security FICA taxes apply only to wages that do not exceed a maximum wage base that is adjusted annually. If social security taxes are withheld from an employee's wages that exceed the maximum wage base for a year, the employee has two options:

Claim the excess FICA withholding electronically when filing their income tax return (most recommended option); or

claim the excess FICA withholding manually through Travel Operations using the FICA memorandum request, OV Form. To request the OV Form or for FICA coordinator assistance, email [email protected].

Payments are not made to Thrift Savings Plan (TSP) even though LTTT is considered additional wages. The Office of Personnel Management's pay and leave administration function states that 5 CFR 531.202 is the regulatory source for the definition of basic pay. Taxable travel related payments are not considered basic pay for calculating of TSP.

If an employee incurs LTTT for monthly parking expenses at a work location, the parking expenses may be considered non-taxable under the qualified parking exclusion. Additional information on qualified parking exclusion is available in Publication 15- B, Employer’s Tax Guide to Fringe Benefits .

Filing Authorization for Long-Term Taxable Travel Form

Managers who know, or can reasonably expect, that their employees will receive LTTT assignments, must ensure that it is authorized on Form 12654, Authorization for Long-Term Taxable Travel. Managers must issue a Form 12654 each calendar year to each affected employee when it is determined that the employee will receive LTTT assignments. Both the authorizing official and the employee must sign the form. Employees in LTTT situations must attach a copy of Form 12654, Authorization for Long-Term Taxable Travel, to each LTTT voucher. Employees on LTTT must complete their vouchers using ETS and should submit them promptly at the end of each month or every 30 days if on a continuous travel assignment.

A Form 12654, Authorization for Long-Term Taxable Travel, must be completed for each work location.

Employees on LTTT must use Purpose Code "L" for LTTT expenses associated with temporary duty travel and Purpose Code "W" for LTTT expenses associated with training travel.

If an employee is on LTTT but does not have a LTTT travel authorization or proper withholding on their vouchers, the manager and employee should complete and sign the travel authorization as soon as possible to correct potential misclassification of vouchers. All vouchers with expenses that should have been charged under purpose code "L" or "W" for long-term taxable travel expenses will require manual correction by Travel Operations. If employee do not classify their vouchers properly, they should submit a statement to Travel Operations and give an accounting of the long-term taxable travel transaction. They will complete the process by adding the withholding tax allowance, deducting the appropriate tax withholdings, paying the taxing authorities, and disbursing the net payment to the employee or establishing billing documents, if appropriate. If an employee does not classify their long-term taxable travel accurately, it violates established tax reporting requirements.

A copy of Form 12654, Authorization for Long-Term Taxable Travel, must be retained along with other required supporting documentation for long-term travel vouchers. The Form 12654, Authorization for Long-Term Taxable Travel, should be faxed or scanned into ETS each time a voucher is filed. Also, if the employee submits a manual voucher using Form 15342, the Form 12654, should be submitted to Travel Operations each time a manual voucher is filed.

Extended Temporary Duty Travel Tax Reimbursement Allowance

The Extended TDY Tax Reimbursement Allowance (ETTRA) reimburses employees for their federal, state and local income tax liability incurred as the result of being reimbursed for tax expenses while on LTTT. The ETTRA does not reimburse employees for Medicare or FlCA taxes.

The ETTRA is paid in two parts:

A Withholding Tax Allowance (WTA) that is calculated and paid when the initial voucher is paid.

A final ETTRA paid after the end of the calendar year during which the employee was reimbursed for LTTT expenses.

The IRS will pay an ETTRA to employees incurring additional income tax liability resulting from long-term travel reimbursements. A final ETTRA payment is made to the employee in the year following when the travel reimbursements are made. The final ETTRA will adjust for any federal tax liability not considered when the WTA was paid in the previous year and the final ETTRA will also reimburse the employee for the state and local income tax liability incurred on the long-term taxable travel expense reimbursements.

Employees are required to file an ETTRA claim if they received taxable reimbursements associated with long-term taxable travel during the previous year and received a WTA. Employees will receive a notice from BFC, Travel Operations, when it is time to file their ETTRA claim. If they fail to file, it will be assumed that the ETTRA amount is zero. Consequently, employees would have to repay the amount of the WTA previously paid to them for the related reimbursements. Employees may request an extension of the filing date; however, for BFC, Travel Operations, to consider the request, employees must show just cause, such as approval of an extension to file their current year federal tax return.

Arranging for Travel Services, Fees, Paying Travel Expenses and Claiming Reimbursements

This section provides IRS guidance and instructions for:

Arranging for transportation

Paying fees

Paying travel expenses using the government travel card

Claiming reimbursements

Arranging for Transportation

A rental car is considered advantageous to the government, when employees do not have a POV, where public or courtesy transportation is not available or when a government vehicle is not available for performing official business. Employees may use a government contract rental car when authorized.

Employees seeking a rental car must use ETS or the TMC to book it.

The ETS charges two fees, a CGE reservation fee and a CGE voucher fee, when booking official travel reservations. The CGE reservation fee includes fees for reservations made within ETS or directly with the TMC.

The CGE reservation fee automatically populates on an ETS travel authorization when employees complete their ETS authorization.

The ETS will automatically remove the CGE reservation fee when all reservations are removed from an adjusted or amended authorization that has not been stamped ticketed. If the ticket has been issued and the trip has been cancelled, the employee will need to file a voucher for the CGE fee.

The online CGE reservation fee will change to an agent-assist CGE transaction fee when agent intervention or assistance is needed, for example, when a credit card declines, authorizations are not approved timely or an employee, responds "Yes" to an email regarding unapproved authorization.

The CGE voucher fee is charged when using ETS to process a voucher. This fee is paid directly to ETS. The fee auto-populates in the authorization and is charged when the voucher is approved. The fee amount varies based on the type of travel, either local or city-to-city, and cannot be edited.

The CGE voucher fee appears automatically on each travel voucher and is paid by the IRS after each travel voucher is processed. Employees should not claim CGE fees as reimbursable expenses on their travel vouchers.

Paying Travel Expenses Using the Government Travel Card

Employees should use the government travel card for authorized expenses to the maximum extent possible. Employees must use the government travel card to pay for transportation, lodging and rental cars including rental car fuel/oil.

Employees may also use the travel card to purchase fuel one day before travel and one day after travel when using their POV.

There are two types of travel cards. For additional information on the government travel card, see IRM 1.32.4, Government Travel Card Program.

Standard government travel card - includes a maximum monthly card limit of $5,000, a merchant category code template for official travel expenses and ATM access.

Restricted government travel card - includes the same benefits as the standard travel card; however, ATM access is not granted.

New employees are exempt from the requirement to pay travel expenses using a government travel card until they obtain one. New employees who are expected to travel must apply for a travel card within 60 days after they report for duty.

Employees can withdraw cash from an ATM beginning three days before the official travel date of departure through the last day of official travel, to cover anticipated out-of-pocket incidental travel expenses, such as ground transportation, rental car fuel/oil, tolls, parking and other expenses that generally cannot be purchased with the government travel card.

Employees should use the government travel card to pay for the following expenses:

Rental car, including rental car fuel/oil (government travel card MUST be used)

Emergency purchases, receipt required regardless of dollar amount

Taxi and shuttle services

Employees may not use the government travel card for any personal expenses or these unauthorized uses:

Alcohol and alcoholic beverages

Restaurants at the official station

Office supplies (ink cartridges, paper, toners)

Gifts or souvenirs

Personal items and services

Long distance calls (except for calls billed to the hotel room)

Fuel for a government-owned car (use the fleet purchase card)

Conference fees

Expenses associated with obtaining meeting space

The IRS exempts the following groups of travelers from the mandatory use of the government travel card:

Employees who have a pending application for the government travel card.

Employees for whom the issuance of a government travel card would adversely affect the mission of the IRS or put the employee at risk.

Employees who are not eligible to receive a government travel card.

Invitational travelers.

Employees with suspended or cancelled government travel cards.

Employees seeking an exemption from using the government travel card must prepare a memorandum requesting an exemption and submit it by email for approval to the appropriate office:

The Director, Credit Card Services, has authority to grant exemptions for financial hardship and religious reasons.

The Manager, International Meetings, Travel and Visitors’ Programs, in LB&I has authority to grant exemptions for overseas travel on a case-by-case basis.

The Director, Travel Management, has the authority for all other reasons.

Management may take disciplinary action when a government travel card has been used inappropriately. Disciplinary actions range from oral and written reprimands, to suspension without pay, or removal. Managers should contact Labor/Employee Relations and Negotiations for advice and assistance regarding disciplinary action.

Claiming Reimbursement

Employees must submit a voucher within five workdays after completing travel or every 30 days for continuous local travel. If you are an infrequent local traveler with minimal expenses that do not require immediate reimbursement, you may file a voucher on a quarterly basis.

Employees must sign their voucher within five days of the trip end date. If they don’t sign the voucher within 30 days of the trip end date, ETS will de-obligate the money used to fund the trip and the authorization will be canceled. The system will send email notifications to the employee 5, 25 and 30 days before de-obligating the authorization. Once it’s canceled, employees cannot modify the authorization and if they have expenses associated with the canceled authorization they are required to complete a new authorization.

If employees travel on behalf of the IRS, they must account for their expenses in the travel voucher process. They must submit their travel voucher electronically using ETS, or manually, if the travel authorization was manually submitted.

The approving official should approve or return the voucher for correction within seven calendar days to ensure payment within 30 calendar days after submission by the employee.

If employees file through ETS, the reimbursement will occur through a split disbursement process. If they file a manual Form 15342, Travel Voucher, they will receive reimbursement for all claimed expenses by EFT; and the employee is responsible for paying the travel credit card company for expenses paid for with the travel credit card.

Employees are required to use split disbursement. Split disbursement is the ETS default payment method. All travelers have the option to change the method and amount of payment (i.e., meals and incidental expenses not charged on the travel card). However, if the method or amount of payment is changed, employees will be required to explain during the ETS pre-audit process why the default split disbursement payment method was not used.

Split disbursement permits direct payment to the government travel card via EFT and the employee. Payment for charges incurred on the travel card are disbursed to the bank and any residual amount to the employee for expenses not charged to the government travel card. All rental cars and non-mileage expenses charged on the government travel card will be credited to the government travel card account after the approved voucher is processed and the payment will go directly to the government travel card issuer. Employees will receive a bill reflecting the charges and the payments processed from ETS. The government travel card issuer will bill the employee for the balance of any unpaid amounts.

If employees have travel expenses that should be charged to a different line of accounting (LOA), the office directing the travel is responsible for providing instructions to the traveler containing the correct LOA to use when filing travel vouchers.

An employee’s government travel card statements cannot be scanned or faxed as supporting documentation nor as a receipt for rental car expenses. The government travel card statement does not itemize the detailed travel expenses for reimbursement.

Employees must provide receipts and supporting documentation when they file their travel voucher for:

Approval for actual expenses

Bus fare (en route to and from the alternative worksite location)

Rail fare (en route to and from the alternative worksite location)

Rental car expenses including fuel/oil regardless of dollar amount

Telephone calls

Digital Subscriber Line (DSL) internet access/Wi-Fi (if required for official work access)

Parking receipts in excess of $25

Individual expenses over $75

Reporting instructions for training classes

Employees should do the following with their travel receipts:

When using ETS, employees must scan or fax all receipts required for expenses detailed in IRM 1.32.1.15.4 (10), Claiming Reimbursements, into ETS and all applicable supporting documentation. The approving official must review the receipts in ETS before approving and signing the travel voucher. The ETS retains copies of the receipts for six years, in compliance with General Records Schedule (GRS) 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting, so they are available for subsequent audits. Employees may want to keep their original receipts for their records for six years.

When filing a manual voucher, employees must attach original receipts and all applicable supporting documents to their manual travel voucher for the approving official to review before signing the voucher. The approving official must retain the attached receipts for six years in compliance with GRS 1.1, item 010 Financial Transaction Records Related to Procuring Goods and Services, Paying Bills, Collecting Debts, and Accounting.

When filing a manual travel voucher, employees must provide receipts or explain in writing why they are unable to provide the necessary receipts. The explanation must be acceptable to the approving official. The approving official will return any voucher submitted without a justification statement. Inconvenience is not an acceptable explanation for failure to provide receipts.

Employees may claim reimbursement for non-travel costs for the following expenses on their travel voucher when other travel related expenses are being claimed, when not directly related to the performance of travel, but incurred during travel:

Investigative expenses (for additional information see IRM 9.11.1.3, Incidental Investigative Expenditures)

Administrative summons expenses

Right to Financial Privacy Act fees

Other non-travel expenses incurred during official travel such as office supplies must be claimed on Form 1034, Public Voucher for Purchases and Services Other Than Personal, and submitted to Travel Operations for processing with the receipt(s).

Employees cannot submit claims for confidential expenses on travel vouchers.

Training and conference fees must be paid through the procurement process. Employees cannot claim a training or conference fee on a travel voucher. Employees should contact their business unit finance organization for more information.

Employees must electronically sign the voucher in ETS and if filing a manual voucher, they must prepare their claim on Form 15342, Travel Voucher, and sign the voucher in ink. Any changes to a manual travel voucher must be initialed.

The approving official must authorize and approve travel vouchers per Delegation Order 1-30, Authorization and Approval of Official Travel within the United States.

The traveler and approving official are responsible for the validity of the voucher and must ensure all travel expenses are prudent, accurate and necessary.

The approving officials must do the following if they disallow an expense claim on a travel voucher:

Provide the reason for the disallowance in ETS and return the document to the traveler.

Issue a Notice of Disallowance and authorize payment of the amount of the travel claim that is not in dispute.

Employees who challenge a disallowed claim must submit a request for reconsideration of the disallowed amount by sending the voucher back to the approving official with a full explanation of the circumstances and the reasons for reconsidering the amount of reimbursement. If the approving official denies the request for reconsideration, employees may submit a request for reconsideration of the disallowance to the Travel Management mailbox *CFO-FM-Travel Policy & Review @irs.gov and must include:

A full explanation of the circumstances and the reasons the requested reimbursement was disallowed.

A full itemization for all disallowed items reclaimed.

Receipts for the disallowed items that require receipt.

A copy of the Notice of Disallowance.

The proper authority for the claim if challenging the IRS application of the law or statute.

If an employee request for reconsideration to a disallowed claim is approved by the CFO, Financial Management, Travel Management office, and if the employee submitted a voucher using ETS, they must process a supplemental voucher in ETS using the Amend link. If a manual voucher was submitted, employees need to:

Prepare a new Form 15342, Travel Voucher, to claim the amount disallowed on the original voucher.

Write Supplemental Voucher at the top of the new voucher.

Sign and date the supplemental voucher.

Attach a copy of the approval notice.

Have the approving official sign and date the voucher.

Attached any required receipt (s)

Mail the supplemental voucher to: Internal Revenue Service ATTN: Travel Operations P.O. Box 9002 Beckley, WV 25802

Email to *CFO Travel Vouchers, or efax to 855-787-4375.

If an employee’s challenge of a disallowed claim request for reconsideration is denied by the Travel Management, the employee may submit the request reconsideration as follows:

Bargaining unit employees should contact their Union representative.

Non-bargaining unit employees whose claims are denied, may file a claim with the GSA Civilian Board of Contract Appeals (CBCA). (The burden is on the claimant to establish the timeliness of the claim and the liability of the claim based on the information submitted by the claimant and the IRS).

Employees will receive their reimbursement three to five workdays after the travel voucher is approved in ETS.

If a travel expense is omitted from a travel voucher inadvertently, employees may file a supplemental voucher to claim the expense. Employees must have receipts for amounts claimed over $75 on a supplemental voucher, just as required for an original voucher.

Employees who need to correct errors on an already paid voucher should do the following:

Omitted expense - file a supplemental voucher to add the omitted expense and sign the voucher. The voucher will be processed, and the added expense will be reimbursed.

Overpayments on the voucher - complete the Debt Collection Repayment Memo, make a check or money order payable to the IRS and submit the overpaid amount to at the following address: Internal Revenue Service ATTN: Debt Collection Unit P.O. Box 9002 Beckley, WV 25802-9002

Employees must provide the following information on their travel voucher:

Dates of arrival to and departure from the local travel location.

Expenses for local transportation fares, mileage and parking meter fees. These amounts may be aggregated; however, any individual expenses over $75 must be listed separately.

Accounting for personal time taken during the local travel.

Accounting label information.

Death of Employee While in Travel Status

This section provides the guidance and instructions supplementing FTR Chapter 303, Part 303-70, Agency Requirements for Payment of Expenses Connected with the Death of Certain Employees

Upon the death of the employee, the approving official needs to identify the travel expenses and prepare a manual authorization and travel voucher to claim the travel expenses on behalf of the employee. The approving official annotates "Employee Deceased" on the employee signature line, signs the voucher and forwards for payment to at the following address: Internal Revenue Service ATTN: Travel Management Section P.O. Box 9002 Beckley, WV 25802-9002 Efax 855-787-4375, email *CFO Travel Vouchers Receipts must be obtained, where applicable and appropriate and the travel agency contacted for a refund if a round trip flight was involved.

Travel Forms

Form 15342, Travel Voucher

Form 13635, Manual Travel Authorization

Form 8445, Income Tax Allowance Certification

Form 12654, Authorization for Long-Term Taxable Travel

Delegation Orders (DO)

This section provides delegation orders for travel:

More Internal Revenue Manual

•  Facebook
•  Twitter
•  Linkedin

An official website of the United States government

Here's how you know

Official websites use .gov A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS A lock ( Lock A locked padlock ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

• A–Z Index
• Operating Status

Resources For

• New / Prospective Employees
• Federal Employees
• HR Professionals

Hours of Work for Travel

Fact sheet: hours of work for travel, description.

In limited circumstances, travel time may be considered hours of work. The rules on travel hours of work depend on whether an employee is covered by or exempt from the Fair Labor Standards Act (FLSA). For FLSA-exempt employees, the crediting of travel time as hours of work is governed under title 5 rules-in particular, 5 U.S.C. 5542(b)(2) and 5544(a)(3) and 5 CFR 550.112(g) and (j). For FLSA-covered employees, travel time is credited if it is qualifying hours of work under either the title 5 rules or under OPM's FLSA regulations-in particular, 5 CFR 551.401(h) and 551.422.

Employee Coverage

Title 5 overtime laws and regulations apply to most FLSA-exempt Federal employees, including General Schedule and prevailing rate employees. Certain employees, such as members of the Senior Executive Service, are not eligible for overtime pay or other premium pay under title 5. (See 5 U.S.C. 5541(2) and 5 CFR 550.101 for coverage rules.)

OPM's FLSA regulations apply to most FLSA-covered Federal employees. (See 5 U.S.C. 5542(b)(2) and 5544(a)(3) and 5 CFR 551.102.) An employee may determine his or her FLSA status by checking block 35 of the most recent Notification of Personnel Action (SF-50) to find out whether his or her position is nonexempt (N) or exempt (E) from the overtime pay provisions of the FLSA. Alternatively, an employee may obtain a determination from his or her servicing personnel office.

Overtime Work

In general, overtime hours are hours of work that are ordered or approved (or are "suffered or permitted" for FLSA-covered employees) and are performed by an employee in excess of 8 hours in a day or 40 hours in a workweek. (See 5 U.S.C. 5542(a), 5544(a), and 6121(6) and (7), and 5 CFR 550.111 and 551.501. Note exceptions.)

Travel That is Hours of Work Under Title 5

Under 5 U.S.C. 5542(b)(2) and 5 CFR 550.112(g), official travel away from an employee's official duty station is hours of work if the travel is-

• within the days and hours of the employee's regularly scheduled administrative workweek, including regularly scheduled overtime hours, or
• involves the performance of work while traveling (such as driving a loaded truck);
• is incident to travel that involves the performance of work while traveling (such as driving an empty truck back to the point of origin);
• is carried out under arduous and unusual conditions (e.g., travel on rough terrain or under extremely severe weather conditions); or
• results from an event that could not be scheduled or controlled administratively by any individual or agency in the executive branch of Government (such as training scheduled solely by a private firm or a job-related court appearance required by a court subpoena).

An agency may not adjust an employee's normal regularly scheduled administrative workweek solely to include travel hours that would not otherwise be considered hours of work.

Travel That is Hours of Work Under the FLSA

For FLSA-covered employees, time spent traveling is hours of work if-

• an employee is required to travel during regular working hours (i.e., during the regularly scheduled administrative workweek);
• an employee is required to work during travel (e.g., by being required to drive a Government vehicle as part of a work assignment);
• an employee is required to travel as a passenger on a 1-day assignment away from the official duty station; or
• an employee is required to travel as a passenger on an overnight assignment away from the official duty station during hours on nonworkdays that correspond to the employee's regular working hours. (See 5 CFR 551.422(a).)

Official Duty Station

"Official duty station" is defined in 5 CFR 550.112(j) and 551.422(d). An agency may prescribe a mileage radius of not greater than 50 miles to determine whether an employee's travel is within or outside the limits of the employee's official duty station for determining entitlement to overtime pay for travel.

Administrative Workweek

An administrative workweek is a period of 7 consecutive calendar days designated in advance by the head of an agency under 5 U.S.C. 6101. The regularly scheduled administrative workweek is the period within the administrative workweek during which the employee is scheduled to work in advance of the administrative workweek. (See definitions in 5 CFR 610.102. See also 5 CFR 550.103 and 551.421.)

Commuting Time

For FLSA-covered employees, normal commuting time from home to work and from work to home is not hours of work. (See 5 CFR 551.422(b).) However, commuting time may be hours of work to the extent that the employee is required to perform substantial work under the control and direction of the employing agency-i.e., productive work of a significant nature that is an integral and indispensable part of the employee's principal activities. The fact that an employee is driving a Government vehicle in commuting to and from work is not a basis for determining that commuting time is hours of work. (See Bobo decision cited in the References section.)

Similarly, for FLSA-exempt employees, normal commuting time from home to work and from work to home is not hours of work. (See 5 CFR 550.112(j)(2).) However, commuting time may be hours of work to the extent that the employee is officially ordered or approved to perform substantial work while commuting.

Normal "home-to-work/work-to-home" commuting includes travel between an employee's home and a temporary duty location within the limits of the employee's official duty station. For an employee assigned to a temporary duty station overnight, normal "home-to-work/work-to-home" commuting also includes travel between the employee's temporary place of lodging and a work site within the limits of the temporary duty station.

If an employee (whether FLSA-covered or exempt) is required to travel directly between home and a temporary duty location outside the limits of the employee's official duty station, the time the employee would have spent in normal commuting must be deducted from any hours of work outside the regularly scheduled administrative workweek (or, for FLSA covered employees, outside corresponding hours on a nonwork day) that may be credited for the travel time. (The travel time is credited as hours of work only as allowed under the applicable rules-e.g., for an FLSA-covered employee, if the travel is part of a 1-day assignment away from the official duty station.)

• 5 U.S.C. 5542(b)(2) (General Schedule employees)
• 5 U.S.C. 5544(a)(3) (Prevailing rate employees)
• 5 CFR 550.112(g) and (j), 610.102, and 610.123
• 5 CFR 551.401(h) and 551.422 (OPM's FLSA regulations)
• Decision by United States Court of Appeals for the Federal Circuit, Jerry Bobo v. United States , 136 F.3rd 1465 (Fed. Cir. 1998) affirming Court of Federal Claims decision of same name, 37 Fed. Cl. 690 (Fed. Cl. 1997).
• Section 4 of the Portal-to-Portal Act of 1947 (61 Stat. 84) as amended in 1996 by section 2102 of Public Law 104-188. (See 29 U.S.C. 254.)

Back to Top

An official website of the United States government

Official websites use .gov A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS A lock ( Lock A locked padlock ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Travel Policy

Federal travel regulations.

The Federal Travel Regulations (FTR) contain the statutory requirements and Executive branch policies for travel by Federal civilian employees and others authorized to travel at the Government's expense. Chapter 301 of the FTR relates specifically to Temporary Duty Travel (TDY).

The Agriculture Travel Regulation (ATR ) supplements the FTR and is USDA's primary temporary duty travel policy. The ATR applies to all Departmental employees and other non-contractor individuals executing official Department activities.

The Government Travel Charge Card Regulation contains the policies and procedures governing the use of the USDA travel card program. Travelers with individual travel cards issued by the participating travel card bank may only use them for official travel as described in this regulation.

The USDA Relocation Allowance Regulation is the primary source of USDA policy on relocation allowances.

Your Agency may have additional travel policy or processes. Please contact your Federal Agency Travel Administrators (FATAs) for more information.

• Actual Expense Policy Memo (PDF, 930 KB)
• Mixing Official with Personal Travel Policy (PDF, 691 KB)
• Home Sales Program Cap (PDF, 182 KB)
• Agriculture Conference Management (AgCM) Policy (PDF, 299 KB)
• Local Travel Policy Memo (PDF, 297 KB)

Travel Nursing Pay – The 50 Mile Myth for Tax Free Stipends

The “50 Mile Rule” is one of the most common fallacies pertaining to tax-free reimbursements for travel nurses. It’s prominent among both travel nurses and travel nursing recruiters . Purveyors of this “rule” claim that it allows travel nurses to accept tax-free reimbursements as long as the travel assignment is 50 miles or more from the travel nurse’s tax home. This is incorrect. The IRS makes no such determination. In this article, we’ll thoroughly review this topic so travel nurses can approach it with confidence.

What does the IRS say about the “50 Mile Rule”?

IRS Publication 463 states that you can accept tax-free reimbursements if “you need to sleep or rest to meet the demands of your work while away from home.” The IRS does not define a specific distance that would constitute your need to sleep or rest.

Find your next travel healthcare job on BluePipes!

Can Travel Nurses Accept Tax-Free Reimbursements Without Incurring Expenses?

Moreover, the IRS requires that you actually incur expenses in order to accept tax-free reimbursements for those expenses. Therefore, the scenario where a travel nurse drives 100+ miles to work a shift and then drives home without incurring expenses for lodging does not qualify for a tax-free lodging reimbursement.

How do Travel Nurses Qualify for Tax-Free Reimbursements?

We covered how travel nurses qualify for tax-free reimbursements in our extensive 4-part series of articles on this topic. We encourage you to review those articles by selecting this link .

In this article, we want to stay focused on the “50-mile rule.” Specifically, we want to thoroughly debunk all the arguments that commonly support this myth. These arguments can be convincing and we want you to be confident in rejecting them so you don’t fall pray.

Where Does the 50-Mile Rule Come From?

So, where does the 50-mile rule come from? Joseph Smith, a tax consultant specializing in taxes for mobile professionals, provided 3 possible origins .

First, some states have a 50-mile rule for state legislators to qualify for the tax-free reimbursements the states pay to legislators while conducting state business. Obviously, travel nurses are not state legislators and states don’t pay travel nurses. Therefore, these rules do not apply.

The ultimate travel nursing pay calculator.

Second, the IRS requires that a taxpayer’s new commute to a new workplace be more than 50 miles farther than their old commute in order for the taxpayer to write off expenses related to moving for work. This rule does not apply to the lodging and meal reimbursements that travel nurses receive. Therefore, it does not apply to travel nurses.

Third, many travel nursing companies utilize their own 50-mile rules as an internal policy to help them determine if a travel nurse qualifies for tax-free reimbursements. As a result, many in the industry have come to conflate these internal rules with IRS rules.

Why do travel nursing companies have such a rule?

You might be wondering why agencies maintain such rules. First, such rules serve as potential safeguards in case the IRS audits an agency. While the IRS does not officially recognize such a rule, consistently enforcing such a rule does, nonetheless, give the impression that an agency is attempting to ensure compliance with the spirit of IRS regulations. Whether or not the IRS views it favorably in an audit is another story.

Second, some agencies prefer to maintain one concrete rule to demarcate between  PRN, local contracts, and travel nursing contracts . This is because different hospitals have different rules for how nurses qualify for the hospitals’ PRN, local contracts, and travel contracts. Therefore, it’s more efficient for the agency to have one rule that meets the requirements of all the facilities they work with than it is to check the requirements of each facility every time they submit a candidate for a job.

Some Hospitals Have 50-mile Rules

Another reason that the myth of the 50-mile rule persists is that many hospitals have their own distance rules for travel nurses. I’ve seen hospitals with distance requirements of 50, 75, and 100 miles for travel nurses.

Why hospital admin wants them

Hospitals enforce such policies for several reasons. First, this is a cost issue for hospitals. PRN bill rates are almost always lower than bill rates for travel nursing jobs . Sometimes, that difference is enough to cover the cost of housing and travel, so it can be significant.

Create your free Travel Healthcare Resume on BluePipes!

In addition, hospitals do not guarantee PRN shifts. However, they often must guarantee shifts for travel nursing jobs . Therefore, PRN shifts give the hospital flexibility to cancel shifts which can also save them money.

A hospital will typically try to fill its staffing needs at the lowest possible cost. Therefore, they prefer anyone within a 50-, 75-, or 100-mile radius to sign up for PRN shifts.

Why hospital staff wants them

Second, the hospital’s staff also has a stake in ensuring that travel nurses are not actually local. And, hospitals have a vested interest in keeping their staffs happy.

The issue is that travel nurses often have guaranteed hours. Moreover, travel nursing contracts are typically for 13 weeks.

As a result, if a hospital needs to cancel a shift, then they may call off staff members before calling off a travel nurse. This doesn’t happen very often, but it can and does happen. That’s because the hospital might have to pay the travel nurse even if they call them off.

Free eBook: How To Negotiate Travel Nursing Pay

Therefore, it’s in the best interest of the staff to have local health care professionals signed up for more flexible PRN shifts. That way, the PRN worker would get called off before the permanent staff worker.

No matter the reason that the 50-mile myth exists, or the explanation given to justify it, it’s important that you not put any faith in to it. Again, at its worst, purveyors claim the myth allows travel nurses to accept tax-free stipends as long as the travel nurse’s tax home is more than 50 miles from the facility. This claim can get people into a lot of trouble. To learn how to  legitimately qualify for tax free money as a travel nurse see our series on the subject .

Related posts:

• Travel Nursing Pay – Qualifying for Tax-Free Stipends and Tax Deductions: Part 2: Maintaining Temporary Status In our previous blog post we laid out the criteria under...
• Travel Nursing Pay – Qualifying for Tax-Free Stipends: Part 3: The 3 Factor Threshold Test Now that we have made the distinction between indefinite work...
• 6 Things Travel Nurses Should Know About GSA Rates Understandably, there is a lot of confusion about GSA rates...

So, it would appear that the article has been corrected and now cites the correct tax rules. However, I would like to point out there seems to be a lot of anger directed toward nurses in this post. Have any of you bothered to look at who wrote the article? If you had you would notice that it was not written by a nurse. Now I could take the same low road that many appear to be taking here and make assumptions related to intelligence, and ability to read, but I’m not going to. I would like to point out the person who wrote this article is not a nurse. Click on the authors profile…I wouldn’t want you to take the word of a nurse given your apparent disdain for us. To the nurses who responded before me…please don’t allow yourself to be provoked and respond nasty comments with nasty comments…you are representing our profession and have done nothing here to help us prove our professionalism. I’m not saying “take crap”, I’m just saying either announce yourself as a nurse and act professional, or leave off the credentials and then sling mud. We all lose our composure, but I ask that you represent our profession with dignity in the eyes of the public. Anything less will not help us gain the respect and recognition we truly deserve. To the CPA slinging insults above, I’m going to assume that you can read and just didn’t take the time to look at the credentials of the author of this article (who is not a nurse). You have certainly done little here to promote your profession. It is unfortunate that the person who typed this article hit a couple of wrong keys and referenced the wrong IRS publication which appears to have been corrected. Your message however, remains as written, and certainly does not promote your profession favorably. I think I’ll stick to doing my own taxes thank you, as I prefer to trust my finances to someone who reads things thoroughly before rushing forward with insults, and as it would appear, either their own miskeyed entry or mistaken. To the author of the article, thank you for taking the time to write it. I enjoyed the read! Very informative and just the information I was looking for. Now…I have spent way more time here than I planned…I have much to do, and very little of it might I point out, is peeling bandaids. That, by the way, is not taught in nursing school.

Sorry but you’re wrong. IRS publication 455 states “The distance test: Your new workplace must be at least 50 miles farther from your old home than your old job location was from your old home. If you had no previous workplace, your new job location must be at least 50 miles from your old home. ”

This is why nurses should stick to peeling band-aid wrappers for doctors and emptying bed pans (the maids of hospitals)….. Pay for an accountant people.

You are sorely mistaken. IRS publication 455 relates only to Moving Expenses. Travel nurses are not “Moving”. They are working away from their tax homes temporarily. Publication 455 does not pertain to their circumstances. Publication 463 is the pertinent document for them.

This is why you should stick with Accountants who specialize in taxes for travel professionals like the folks at traveltax.com. Otherwise, you may find yourself with a CPA who seemingly got their credentials out of a Cracker Jack Box like this fool.

Nice comment back!!!!

Seems like you don’t think very highly of nurses. Hope you never get sick and end up in a hospital. You will soon find that nurses do much more and you rarely see doctors. Show more respect for nurses.

CPA – (Idiot),

FYI – Most Nurses have bachelors degrees In science which has been recently claimed as the toughest degree to get by Guinness World Book of record. Most hospitals require a bachelor’s degree to be hired in their hospital. therefore your associate’s degree in accounting and your CPA certificate doesn’t mean a whole lot. Anybody can read an IRS publication and follow the directions. Try putting in a NG Tube , IV or working a code to save life of some ungrateful asshole like yourself.

HOSPITAL MAID with a BSN.

Comments are closed.

Popular on bluepipes blog.

Discover Jobs

• Travel Nursing Jobs
• Travel Therapy and Tech Jobs

© Copyright 2012-2022 BluePipes, Inc

The Federal Register

The daily journal of the united states government, request access.

Due to aggressive automated scraping of FederalRegister.gov and eCFR.gov, programmatic access to these sites is limited to access to our extensive developer APIs.

If you are human user receiving this message, we can add your IP address to a set of IPs that can access FederalRegister.gov & eCFR.gov; complete the CAPTCHA (bot test) below and click "Request Access". This process will be necessary for each IP address you wish to access the site from, requests are valid for approximately one quarter (three months) after which the process may need to be repeated.

An official website of the United States government.

If you want to request a wider IP range, first request access for your current IP, and then use the "Site Feedback" button found in the lower left-hand side to make the request.

An official website of the United States government Here's how you know

Official websites use .gov A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS A lock ( Lock A locked padlock ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

FACT SHEET: Biden-Harris Administration Announces Rules to Deliver Automatic Refunds and Protect Consumers from Surprise Junk Fees in Air Travel

Newly finalized rules will mandate automatic, cash refunds for cancelled or significantly delayed flights and save consumers over half a billion dollars every year in airline fees

WASHINGTON – Building on a historic record of expanding consumer protections and standing up for airline passengers, the Biden-Harris Administration announced final rules that require airlines to provide automatic cash refunds to passengers when owed and protect consumers from costly surprise airline fees. These rules will significantly expand consumer protections in air travel, provide passengers an easier pathway to refunds when owed, and save consumers over half a billion dollars every year in hidden and surprise junk fees. 

“Passengers deserve to know upfront what costs they are facing and should get their money back when an airline owes them - without having to ask,” said U.S. Transportation Secretary Pete Buttigieg . “Today’s announcements will require airlines to both provide passengers better information about costs before ticket purchase, and promptly provide cash refunds to passengers when they are owed — not only saving passengers time and money, but also preventing headaches.”

The rules are part of the Biden-Harris Administration’s work to lower costs for consumers and take on corporate rip-offs. President Biden signed an Executive Order on Promoting Competition in 2021 that encouraged DOT to take steps to promote fairer, more transparent, and competitive markets. 

Requiring Automatic Cash Airline Refunds The first rule requires airlines to promptly provide passengers with automatic cash refunds when owed because their flights are cancelled or significantly changed, their checked bags are significantly delayed, or the ancillary services, like Wi-Fi, they purchased are not provided. 

Without this rule, consumers have to navigate a patchwork of cumbersome processes to request and receive a refund — searching through airline websites to figure out how to make the request, filling out extra “digital paperwork,” or at times waiting for hours on the phone. Passengers would also receive a travel credit or voucher by default from many airlines instead of getting their money back, so they could not use their refund to rebook on another airline when their flight was changed or cancelled without navigating a cumbersome request process. 

DOT’s rule makes it simple and straightforward for passengers to receive the money they are owed. The final rule requires refunds to be:

• Automatic: Airlines must automatically issue refunds without passengers having to explicitly request them or jump through hoops.   
• Prompt: Airlines and ticket agents must promptly issue refunds within seven business days of refunds becoming due for credit card purchases and 20 calendar days for other payment methods.  
• Cash or original form of payment: Airlines and ticket agents must provide refunds in cash or whatever original payment method the individual used to make the purchase, such as credit card or airline miles. Airlines may not substitute vouchers, travel credits, or other forms of compensation unless the passenger affirmatively chooses to accept alternative compensation.   
• Full amount: Airlines and ticket agents must provide full refunds of the ticket purchase price, minus the value of any portion of transportation already used. The refunds must include all government-imposed taxes and fees and airline-imposed fees.

Protecting Against Surprise Airline Junk Fees Secondly, DOT is requiring airlines and ticket agents to tell consumers upfront what fees they charge for checked bags, a carry-on bag, for changing a reservation, or cancelling a reservation. This ensures that consumers can avoid surprise fees when they purchase tickets from airlines or ticket agents, including both brick-and-mortar travel agencies or online travel agencies.

The rule will help consumers avoid unneeded or unexpected charges that can increase quickly and add significant cost to what may, at first, look like a cheap ticket. Extra fees, like checked baggage and change fees, have been a growing source of revenue for airlines, while also becoming more complex and confusing for passengers over time. In total, thanks to the final rule, consumers are expected to save over half a billion dollars every year that they are currently overpaying in airline fees.

DOT’s rule ensures that consumers have the information they need to better understand the true costs of air travel. Under the final rule, airlines are required to:

• Disclose baggage, change, and cancellation fees upfront: Each fee must be disclosed the first time that fare and schedule information is provided on the airline’s online platform -- and cannot be displayed through a hyperlink.  
• Explain fee policies before ticket purchase: For each type of baggage, airlines and ticket agents must spell out the weight and dimension limitations that they impose. They must also describe any prohibitions or restrictions on changing or cancelling a flight, along with policies related to differences in fare when switching to a more or less expensive flight.    
• Share fee information with third parties: An airline must provide useable, current, and accurate information regarding its baggage, change, and cancellation fees and policies to any company that is required to disclose them to consumers and receives fare, schedule, and availability information from that airline.   
• Inform consumers that seats are guaranteed: When offering an advance seat assignment for a fee, airlines and ticket agents must let consumers know that purchasing a seat is not necessary to travel, so consumers can avoid paying unwanted seat selection fees.   
• P rovide both standard and passenger-specific fee information:  Consumers can choose to view passenger-specific fee information based on their participation in the airline’s rewards program, their military status, or the credit card that they use — or they can decide to stay anonymous and get the standard fee information.  
• End discount bait-and-switch tactics: The final rule puts an end to the bait-and-switch tactics some airlines use to disguise the true cost of discounted flights. It prohibits airlines from advertising a promotional discount off a low base fare that does not include all mandatory carrier-imposed fees.

DOT’s Historic Record of Consumer Protection Under the Biden-Harris Administration Both of these actions were suggested for consideration by the DOT in the Executive Order on Promoting Competition and build on historic steps the Biden-Harris Administration has already taken to expand consumer protections, promote competition, and protect air travelers. Under the Biden-Harris Administration, DOT has advanced the largest expansion of airline passenger rights, issued the biggest fines against airlines for failing consumers, and returned more money to passengers in refunds and reimbursements than ever before in the Department’s history.

• DOT launched the flightrights.gov dashboard, and now all 10 major U.S. airlines guarantee free rebooking and meals, and nine guarantee hotel accommodations when an airline issue causes a significant delay or cancellation. These are new commitments the airlines added to their customer service plans that DOT can legally ensure they adhere to and are displayed on flightrights.gov .  
• Since President Biden took office, DOT has helped return more than $3 billion in refunds and reimbursements owed to airline passengers – including over $600 million to passengers affected by the Southwest Airlines holiday meltdown in 2022.   
• DOT has issued over $164 million in penalties against airlines for consumer protection violations. Between 1996 and 2020, DOT collectively issued less than $71 million in penalties against airlines for consumer protection violations.  
• DOT recently launched a new partnership with a bipartisan group of state attorneys general to fast-track the review of consumer complaints, hold airlines accountable, and protect the rights of the traveling public.  
• In 2023, the flight cancellation rate in the U.S. was a record low at under 1.2% — the lowest rate of flight cancellations in over 10 years despite a record amount of air travel.  
• DOT is undertaking its first ever industry-wide review of airline privacy practices and its first review of airline loyalty programs

In addition to finalizing the rules to require automatic refunds and protect consumers from surprise fees, DOT is also pursuing rulemakings that would: 

• Propose to ban family seating junk fees and guarantee that parents can sit with their children for no extra charge when they fly. Before President Biden and Secretary Buttigieg pressed airlines last year, no airline committed to guaranteeing fee-free family seating. Now, four airlines guarantee fee-free family seating, as the Department is working on its family seating junk fee ban proposal.  
• Propose to make passenger compensation and amenities mandatory so that travelers are taken care of when airlines cause flight delays or cancellations.   
• Expand the rights for passengers who use wheelchairs and ensure that they can travel safely and with dignity . The comment period on this proposed rule closes on May 13, 2024.

Travelers can learn more about their protections when they fly at FlightRights.gov . Consumers may file an airline complaint with the Department here . 

New Biden administration rules require airlines to refund changed flights and abolish surprise fees

Airlines will now have to provide automatic refunds to travelers if flights are canceled or significantly altered under new US Department of Transportation rules, a significant change for consumers that could drive up costs across the industry.

The final regulations released Wednesday outline the circumstances where passengers are entitled to refunds for all travel to, from and within the US. The goal is to make it easier for people to get money back and to make refund policies more consistent from one airline to the next. 

According to the department, complaints related to airlines and ticket agents rejecting or delaying refunds made up 87% of all air-travel service complaints at the height of the Covid-19 pandemic in 2020.

“Passengers deserve to get their money back when an airline owes them — without headaches or haggling,” Transportation Secretary Pete Buttigieg said in a statement.

Under the new rule, passengers will be entitled to refunds if there is a “significant change” to their flights. These include:

• Departure or arrival time that moves by more than three hours domestically or six hours for international flights
• Being downgraded to a lower class than originally purchased, as from first class to economy
• Change of departure or arrival airport
• Increase in number of connections
• Changes to connecting airports or planes flown if they are less accommodating for people with disabilities

Travelers will also get refunds for checked bag fees if the bag is lost and not delivered within 12 hours of a domestic flight’s gate arrival. International flights will have from 15 to 30 hours to return a lost bag, depending on their length. 

Anyone who pays for a service, such as in-flight Wi-Fi or entertainment, and doesn’t receive it will also get their money back.

In addition, DOT made changes to make it easier for the passengers to receive the money they’re owed by requiring prompt automatic refunds in cash or through the original form of payment. Buttigieg said during a news conference at Ronald Reagan Washington National Airport Wednesday that the bulk of the new requirements will go into effect in about six months.

The refund changes are poised to add significant costs across the airline industry, which could have a disproportionate impact on low-cost carriers, according to Seaport Research analyst Daniel McKenzie. “To the extent low cost carriers have to add costs to comply, reduce growth and/or downsize, they become less competitive,” McKenzie said in a note.

The Airlines for America trade group said in a statement that its member carriers already abide by and often exceed regulation on consumer protection. 

“US airlines are providing more options and better services while ticket prices, including ancillary revenues, are at historic lows,” the group said in a release.

Also on Wednesday, the department released a final rule requiring airlines to clearly communicate their extra fees upfront for checked luggage, carry-on bags or for canceling or changing reservations. According to DOT, airlines saw a 30% increase in revenue from baggage fees between 2018 and 2022. 

“Airlines should compete with one another to secure passengers’ business — not to see who can charge the most in surprise fees,” Buttigieg said in a separate statement, adding that the rule will save travelers more than half a billion dollars a year.  

Buttigieg told reporters at the news conference that more rules are on the way, including to expand rights for passengers who use wheelchairs and to allow parents to sit with their children on flights without being charged a fee. 

DOT will also continue to pursue more aggressive enforcement when airlines violate rules, he said, pointing to the department’s $140 million record fine against Southwest Airlines Co. for a meltdown in its operations that left more than 2 million passengers stranded in December 2022. 

“The level of toughness reflected in the Southwest enforcement is not an exception, but the new standard,” Buttigieg said. 

Latest in Politics

• 0 minutes ago

Executives illegally raked in $22 million after Trump’s media company announced a deal to go public, prosecutors allege

Biden’s DEA to reclassify marijuana in historic shift that still doesn’t decriminalize it, sources say

California’s population just increased for the first time since the pandemic

Republican loss of Congress sealed as Democrats step in to save Mike Johnson’s speakership amid right-wing revolt

Columbia protesters seize building as schools sweep encampments nationwide

Red states including Louisiana and Texas were shocked by the pandemic child care crisis—and are trying to help poor working parents for a change

Most popular.

Gen Z job seeker refused to do 90-minute task because it ‘looked like a lot of work’—now the CEO who complained about it is being slammed

Elon Musk publicly dumped California for Texas—now Golden State customers are getting revenge, dumping Tesla in droves

The 5 best supplements for healthy aging, according to a longevity expert

Elon Musk says any company that isn’t spending $10 billion on AI this year like Tesla won’t be able to compete

Elon Musk reportedly sacked Tesla’s entire Supercharger team, including his top female manager

The meteoric rise and stunning fall of Prime, Logan Paul’s energy drink that was once resold for almost $1,500 a can: ‘A brand cannot live on hype alone’

The Federal Register

The daily journal of the united states government, request access.

Due to aggressive automated scraping of FederalRegister.gov and eCFR.gov, programmatic access to these sites is limited to access to our extensive developer APIs.

If you are human user receiving this message, we can add your IP address to a set of IPs that can access FederalRegister.gov & eCFR.gov; complete the CAPTCHA (bot test) below and click "Request Access". This process will be necessary for each IP address you wish to access the site from, requests are valid for approximately one quarter (three months) after which the process may need to be repeated.

An official website of the United States government.

If you want to request a wider IP range, first request access for your current IP, and then use the "Site Feedback" button found in the lower left-hand side to make the request.

Biden administration to require greater transparency on airline fees

Rules announced wednesday will also require faster refunds. airlines say such requirements are onerous and unnecessary..

The Biden administration on Wednesday announced a slate of new rules aimed at bringing more transparency to the cost of air travel and making it easier for customers to get refunds when flights are delayed or canceled.

Under the new rules, airlines and ticket agents will be required to disclose up front fees for checked and carry-on bags and for canceling or changing a reservation. Previously, the Transportation Department only required airlines and ticket agents to initially disclose mandatory carrier-imposed and government charges.

The rules would also streamline the refund process for travelers when they experience significant delays or when their flights are canceled. The new requirements are designed to ensure that consumers receive prompt refunds of fees when their checked bags are significantly delayed.

On X, President Biden praised the announcement. “Too often, airlines drag their feet on refunds or rip folks off with junk fees,” he said . “It’s time Americans got a better deal.”

Transportation Secretary Pete Buttigieg said the rules, along with other steps the administration has taken, represent the biggest expansion of passenger rights in the Transportation Department’s history.

“This isn’t just about enforcing when something goes wrong — it’s making it less likely something would go wrong in the first place,” he said during an event at Washington’s Reagan National Airport.

The rules were spurred in part by the record number of complaints that the Biden administration received during the coronavirus pandemic, the vast majority of which involved refunds. Consumers alleged that airlines and ticket agents delayed or refused to provide refunds when millions of passengers stopped flying during the height of the pandemic.

Airlines have generally opposed new regulations and disputed the contention that they are not responsive to consumer concerns, arguing that it is in their best interest to provide consumers with a positive experience.

In a statement, Airlines for America, a trade group, said that the 11 largest passenger carriers issued $43 billion in refunds between January 2020 and December 2023, in addition to offering customers other forms of compensation.

“A4A passenger airlines — which are fierce competitors — offer transparency and vast choice to consumers from first search to touchdown,” the group said. “U.S. airlines are committed to providing the highest quality of service, which includes clarity regarding prices, fees and ticket terms.”

Consumer advocates said the rules and other initiatives put into place by the administration will help ensure that when trips go awry, travelers will be protected.

“Those of us who have spent years fighting for greater protections for airline passengers, as well as more fairness and competition in the industry, have been heartened over the last year by a series of positive and, in some cases, unprecedented, developments by the U.S. Department of Transportation,” said William McGee, senior fellow for aviation and travel at the American Economic Liberties Project.

Under current rules, travelers are entitled to refunds when a flight is canceled or significantly changed. But refund policies differed between airlines in part because there was no single definition for “significantly changed.” The new rule specifies that if a flight’s arrival or departure time is changed by more than three hours for domestic flights or six hours for international flights; departs or arrives from a different airport; increases the number of connections; downgrades the passenger to a lower class of service; or involves connections at different airports or a flight on an aircraft that is less accessible or accommodating to a person with a disability, passengers will be entitled to a refund.

The final rule also will require airlines to automatically issue refunds, rather than requiring passengers to explicitly request them in cash or in the purchaser’s original form of payment. Refunds for the full amount paid by the consumer, minus any portion already used, must be issued within seven business days for tickets purchased with a credit card and 20 calendar days for those purchased with other forms of payment.

The Transportation Department also has focused on improving the travel experience for consumers, creating dashboards to help consumers understand their rights when flights are canceled or significantly delayed, including when they are eligible for hotel accommodations or meal vouchers. Another dashboard offers consumers information on which airlines offer fee-free family seating.

Last week, the department announced a partnership with a bipartisan group of 18 state attorneys general aimed at more quickly addressing consumer complaints about airline or ticket agent practices. Under the arrangement, state attorneys general, using guidelines provided by the Transportation Department, would review the complaints and forward those that require further action to federal officials.

An official website of the United States government

Here’s how you know

Official websites use .gov A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

• Explore sell to government
• Ways you can sell to government
• How to access contract opportunities
• Conduct market research
• Register your business
• Certify as a small business
• Become a schedule holder
• Market your business
• Research active solicitations
• Respond to a solicitation
• What to expect during the award process
• Comply with contractual requirements
• Handle contract modifications
• Monitor past performance evaluations
• Explore real estate
• 3D-4D building information modeling
• Art in architecture | Fine arts
• Computer-aided design standards
• Commissioning
• Design excellence
• Engineering
• Project management information system
• Spatial data management
• Facilities operations
• Smart buildings
• Tenant services
• Utility services
• Water quality management
• Explore historic buildings
• Heritage tourism
• Historic preservation policy, tools and resources
• Historic building stewardship
• Videos, pictures, posters and more
• NEPA implementation
• Courthouse program
• Land ports of entry
• Prospectus library
• Regional buildings
• Renting property
• Visiting public buildings
• Real property disposal
• Reimbursable services (RWA)
• Rental policy and procedures
• Site selection and relocation
• For businesses seeking opportunities
• For federal customers
• For workers in federal buildings
• Explore policy and regulations
• Acquisition management policy
• Aviation management policy
• Information technology policy
• Real property management policy
• Relocation management policy
• Travel management policy
• Vehicle management policy
• Federal acquisition regulations
• Federal management regulations
• Federal travel regulations
• GSA acquisition manual
• Managing the federal rulemaking process
• Explore small business
• Explore business models
• Research the federal market
• Forecast of contracting opportunities
• Events and contacts
• Explore travel
• Per diem rates
• Transportation (airfare rates, POV rates, etc.)
• State tax exemption
• Travel charge card
• Conferences and meetings
• E-gov travel service (ETS)
• Travel category schedule
• Federal travel regulation
• Travel policy
• Explore technology
• Cloud computing services
• Cybersecurity products and services
• Data center services
• Hardware products and services
• Professional IT services
• Software products and services
• Telecommunications and network services
• Work with small businesses
• Governmentwide acquisition contracts
• MAS information technology
• Software purchase agreements
• Cybersecurity
• Digital strategy
• Emerging citizen technology
• Federal identity, credentials, and access management
• Mobile government
• Technology modernization fund
• Explore about us
• Annual reports
• Mission and strategic goals
• Role in presidential transitions
• Get an internship
• Launch your career
• Elevate your professional career
• Discover special hiring paths
• Events and training
• Agency blog
• Congressional testimony
• GSA does that podcast
• News releases
• Leadership directory
• Staff directory
• Office of the administrator
• Federal Acquisition Service
• Public Buildings Service
• Staff offices
• Board of Contract Appeals
• Office of Inspector General
• Region 1 | New England
• Region 2 | Northeast and Caribbean
• Region 3 | Mid-Atlantic
• Region 4 | Southeast Sunbelt
• Region 5 | Great Lakes
• Region 6 | Heartland
• Region 7 | Greater Southwest
• Region 8 | Rocky Mountain
• Region 9 | Pacific Rim
• Region 10 | Northwest/Arctic
• Region 11 | National Capital Region
• Per Diem Lookup

Frequently asked questions, per diem

What is per diem?

How do I find the per diem rate for (city/county, state)?

What is the difference between non-standard areas (NSA) and standard CONUS locations?

How are the CONUS per diem rates set for NSAs?

How does GSA set boundary lines for where per diem rates apply?

How can a CONUS non-standard area (NSA) receive a special review?

How can I request the establishment of a new NSA?

What if a city is not listed on the CONUS Per Diem website?

Can hotels refuse to honor the per diem rate to federal government employees and federal government contractors?

Is the hotel’s GOV rate the same as the federal per diem rate?

Are lodging taxes included in the CONUS per diem rate?

Are taxes and gratuity (tips) included in the Meals and Incidental (M&IE) expense rate?

What is considered an incidental expense?

How often is a study conducted on the M&IE expense rates?

What is the M&IE reimbursement rate during the first and last travel day?

Can I combine the lodging and M&IE per diem rates ("mix and match") in order to get a nicer hotel room or spend more on meals?

Do I need to provide receipts?

What do I do if there are no hotels available at per diem?

Do I receive a meal reimbursement for day travel away from my regular duty station?

How much per diem can I pay a contractor?

How much can a trucker deduct for meals per day?

Per diem is an allowance for lodging, meals, and incidental expenses. The U.S. General Services Administration (GSA) establishes the per diem reimbursement rates that federal agencies use to reimburse their employees for subsistence expenses incurred while on official travel within the continental U.S. (CONUS), which includes the 48 contiguous states and the District of Columbia. The U.S. Department of Defense (DOD) establishes rates for travel in non-foreign areas outside of CONUS, which includes Alaska, Hawaii, and U.S. territories and possessions. The U.S. Department of State establishes rates for travel in foreign areas. For more information on rates established by DOD and the State Department visit travel.dod.mil and aoprals.state.gov .

Please visit www.gsa.gov/perdiem  to find the rates. Click on a state on the map to view that state's rates or enter the location in the search box. Even though some cities are listed for your lookup convenience, not all cities can or will be listed. To look up the county a destination is located in, visit the Census Geocoder . If neither the city nor county you are looking for is listed on the GSA per diem rate page, then the standard CONUS rate applies.

Non-standard areas (NSAs) are frequently traveled by the federal community and are reviewed on an annual basis. Standard CONUS locations are less frequently traveled by the federal community and are not specifically listed on our website.

Per diem rates are set based upon contractor-provided average daily rate (ADR) data of local lodging properties. The properties must be fire-safe and have a FEMA ID number. The ADR is a travel industry metric that divides room sales rental revenue by the number of rooms sold. All rates are evaluated to ensure that they are fair and equitable in the GSA and Office of Management and Budget approval process. For more detailed information, visit the Factors Influencing Lodging Rates page.

5 U.S.C § 5702 gives the Administrator of the U.S. General Services Administration (GSA) the authority to establish the system of reimbursing Federal employees for the subsistence expenses (lodging, meals, and incidentals) of official travel. The law governs how GSA sets rates today, and allows the GSA Administrator to establish locality-based allowances for these expenses with a reporting requirement back to Congress. The law was established to protect Federal employees by fairly reimbursing them for travel expenses. In addition, if a Federal employee cannot find a room within the established per diem rates, the travel policy allows the agency to reimburse the actual hotel charges up to 300 percent of the established per diem rates.

The per diem program has several standards that it follows in its systematic structured per diem methodology. The first level is having a "standard rate" that applies to approximately 85 percent of counties in the continental United States.

It is GSA's policy that, if and when a Federal agency, on behalf of its employees, requests that the standard rate is not adequate in a specific area to cover costs of travel as intended by the law, GSA will study the locality to determine whether the locality under study should become a "non-standard area." If the study recommends a change, a change will be implemented as deemed appropriate. GSA has implemented a process to review and update both the standard and non-standard areas annually.

The standard "boundary line" for where non-standard areas apply is generally one county. This is the case for approximately 85 percent of the non-standard rates that GSA sets. However, in some cases, agencies have requested that the rate apply to an area larger than one county, such as a metropolitan area. In a very small number of cases, an agency can and has requested that a rate apply to just a city and not the entire county. In some rural areas, a rate sometimes applies to more than one county due to lack of an adequate data sample to set a rate otherwise.

GSA uses the Federal Information Processing Series (FIPS) code standard for its apply areas. While GSA often uses ZIP codes to select hotel data samples, the apply area is coded by a FIPS code, unless a Federal agency only wants the rate to apply to certain ZIP codes. These codes are managed by the American National Standards Institute (ANSI) to ensure uniform identification of geographic entities through all federal government agencies.

In order for GSA to conduct a "special" review of a non-standard area (NSA) during the current fiscal year, a Federal Agency Travel Manager or an equivalent individual in grade or title must submit a signed letter on agency letterhead or stationery stating that the present per diem rate is inadequate. The request should contain the following information:

• The geographical areas you want us to study, especially ZIP codes.
• The property names (including addresses, ZIP codes, and rates) where your federal travelers stay while on temporary duty travel and those properties (including addresses, ZIP codes, and rates) that will not honor the federal lodging per diem rate.
• The number of times actual expenses were used and/or federal travelers had to use another lodging facility to stay within the maximum allowable lodging per diem rate, which resulted in additional transportation expenses (rental car, taxi) being incurred.

All valid requests postmarked no later than 12/31 will be eligible for this review. All valid requests received after 12/31, but before 4/1 will be evaluated during the following fiscal year's annual review cycle. After all the requirements are submitted, GSA will obtain updated data from our contractor to determine whether a per diem rate should be increased, decreased or remain unchanged. We will conduct no more than one "special" review for a particular NSA annually.

Letters should be sent to: General Services Administration, Office of Government-wide Policy, 1800 F St. NW., Washington, DC 20405. For more direct service, please also scan and email your request (a signed letter on agency letterhead must be attached) to [email protected] .

The procedure and the request deadline are the same as FAQ #6. However, requests received after 3/31 will not be included in the following fiscal year's annual review cycle because the annual review will have already begun.

If a city is not listed, check to ensure that the county within which it is located is also not listed. Visit the Census Geocoder to determine the county a destination is located in. If the city is not listed, but the county is, then the per diem rate is the rate for that entire county. If the city and the county are not listed, then that area receives the standard CONUS location rate.

Hotels are not required to honor the federal per diem rates. It is each property’s business decision whether or not to offer the rate. Hotels also may or may not choose to extend the rate to other individuals, such as government contractors.

Hotels sometimes offer a "GOV" rate, which might be different than the federal per diem rate. If it is higher, you need to receive approval for actual expense prior to travel in order to receive full reimbursement. It is the traveler’s responsibility to know the federal per diem reimbursement rates, and should not assume a GOV rate is the same as the federal per diem rate. See the FTR Chapter 301, Subpart D-Actual Expense and follow your agency's guidelines.

Lodging taxes are not included in the CONUS per diem rate. The Federal Travel Regulation 301-11.27 states that in CONUS, lodging taxes paid by the federal traveler are reimbursable as a miscellaneous travel expense limited to the taxes on reimbursable lodging costs. For foreign areas, lodging taxes have not been removed from the foreign per diem rates established by the Department of State. Separate claims for lodging taxes incurred in foreign areas not allowed. Some states and local governments may exempt federal travelers from the payment of taxes. For more information regarding tax exempt status, travelers should visit the State Tax Forms page.

Yes, the meals and incidental expense (M&IE) rate does include taxes and tips in the rate, so travelers will not be reimbursed separately for those items.

The Federal Travel Regulation Chapter 300, Part 300-3 , under Per Diem Allowance, describes incidental expenses as: Fees and tips given to porters, baggage carriers, hotel staff, and staff on ships.

An M&IE study has traditionally been conducted every three to five years. Based upon the recommendations of the Governmentwide Travel Advisory Committee, GSA began reviewing rates every three years starting with rates for FY 2016.

On the first and last travel day, Federal employees are only eligible for 75 percent of the total M&IE rate for their temporary duty travel location (not the official duty station location). For your convenience, the M&IE breakdown page has a table showing the calculated amount for the "First and Last Day of Travel."

For federal employees, the Federal Travel Regulation (FTR) does not make a provision for "mixing and matching" reimbursement rates. The lodging per diem rates are a maximum amount; the traveler only receives actual lodging costs up to that maximum rate. Therefore, there is no "extra" lodging per diem to add to the M&IE rate. Likewise, the M&IE per diem cannot be given up or transferred to lodging costs. See FTR 301-11.100 and 301-11.101 for more information.

For any official temporary travel destination, you must provide a receipt to substantiate your claimed travel expenses for lodging and receipts for any authorized expenses incurred costing over $75, or a reason acceptable to your agency explaining why you are unable to provide the necessary receipt (see Federal Travel Regulation 301-11.25 ).

You may ask your agency to authorize the actual expense allowance provision. The Federal Travel Regulation (FTR) 301-11.300 through 306 notes that if lodging is not available at your temporary duty location, your agency may authorize or approve the maximum per diem rate of up to 300% of per diem for the location where lodging is obtained. You should also ensure you have checked www.fedrooms.com to confirm there are no rooms available at per diem in the area where you need to travel.

According to the Federal Travel Regulation (FTR), travelers are entitled to 75% of the prescribed meals and incidental expenses for one day travel away from your official station if it is longer than 12 hours. Please see FTR 301-11.101 .

GSA establishes per diem rates and related policies for federal travelers on official travel only, and cannot address specific inquiries concerning the payment of contractors. If the contractor is on a federal contract, check with the contracting officer to see what is stated in their contract. Contractors should also check the travel regulations of their company.

GSA establishes per diem rates, along with its policies for federal employees on official travel only. Truck-related questions should be addressed either to the Department of Transportation ( www.dot.gov ) or the Internal Revenue Service ( www.irs.gov ).

PER DIEM LOOK-UP

1 choose a location.

Error, The Per Diem API is not responding. Please try again later.

No results could be found for the location you've entered.

Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.